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Regarding releif under section89(1) and form 10e

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if I have claimed the arrears of salary as part of my income in fy 2018-19,
then is their any need to file the form 10E for the fy 2019-20 in which those arrears were received.
Replies (2)
In case you are claiming relief u/s 89(1) then only before filing ITR you need to file form 10E online. In case no claim of relief no need to file form 10E
Actually the amount of arrears for the fy 2018-19 were received in may 2020 and the return of 2018-19 is not filed so isn't it possible to file the return for Fy 2018-19 by claiming that arrear as income under head salary thereby not filing form 10E


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