Relief u/s 89(1)

ITR 160 views 3 replies

Hello everyone!

Can anyone help me out with this?

Facts:

1. My friend has received arrear salary pertaining to two previous years.

2.In one of the previous year, he actually did not recieve any salary, he received only stipend.

3.In both the previous years his income was below basic exemption limit and so he has not filed his returns.(I am going to file my first return)

My Doubts:

1.Can I claim relief even when I have not filed my returns in those respective  years?

2.How do I calculate Total Income for the year in which he was receiving stipend?

Thanks in Advance!

Replies (3)

1. Not possible.

2. Total receipts less stipend amount.

1. What can I do now to claim relief sir? The return was not filed because it was below basic exemption limit. 

2.He has no other income excluding stipend sir.

Thanks!

Relief can be claimed only if there is any tax liability. How can you claim relief when no tax payable? Secondly, ITR should have been filed, to claim relief.

So, no need to do anything now.


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