After the recommendations of the 6th Central Pay Commission came into effect wef from 01.01.2006, basic pension of pre-2006 pensioners were revised from that date but only notionally and actual effect was allowed from 24.09.2012 by the GOI.
However, Government ultimately issued order for actual effect wef 01.01.2006 in as late as 2015 after protracted court cases culminating in apex court’s order in favour of pre-2006 retirees.
Consequently, arrear pension from 01.01.2006 to 23.09.2012 spanning eight financial years (FY2005-06 to FY2012-13) was paid to such pensioners in FY2015-16.
I would like to have clarifications on the following points under the above scenario.
1. Whether I am entitled to the benefit of sec 89(1) of the IT Act, 1961 and claim it in ITR?
However, I had claimed it in the ITR of AY2016-17, but CPC, B’lore raised a demand in an intimation u/s 143(1), ibid, for this claimed amount.
If I upload form10E now in reply, will that be acceptable?
2. Pension received in arrears in FY2015-16 and the total of col (3) of Table ‘A’ of form 10E for pension received in arrears relating to the relevant previous years in col (1) must exactly agree?
3. There is actually a minor mismatch between the two amounts (0.58% of arrear) in my case.
Actually, arrear received> total of col (3) of Table’A’.
Is it acceptable?
CAclubindia
