Sir,
Whether for claiming rebate u/s 89(1) for arrear salary, is it necessary that ITR of earlier years to which the arrear relates must be filed.
What if earlier year ITR is not filed?
Will the rebate be denied on the basis that earlier years return was not furnished.
Yes, for department to compare the income declared in those years, those ITR/s need to be there; otherwise the relief is not permitted, and the whole amount is assessed in current AY.
O P Bagla & Co LLP
New Delhi
CA Inter
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Vardhaman Group of India
Pimpri Chinchwad
CA Inter
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