Regarding releif under section89(1) and form 10e

This discussion clarifies the requirement to file Form 10E when claiming relief under Section 89(1) for salary arrears. Generally, Form 10E must be filed online before submitting your Income Tax Return (ITR) if you are claiming this relief. However, if salary arrears were received in a later financial year and the ITR for the year the arrears relate to has not yet been filed, it may be possible to include the arrears as income for that earlier year and potentially avoid filing Form 10E for the year of receipt.