Relief u/s 89(1) if return not filled for that period

Is it necessary that to claim arrear benefits u/s 89, the income tax return should have been filed for that period.
I have received arrears for FY 15 to 2017 and I have not filed the return for that period. Can I claim the relief for the same period in my income tax return for AY 2021-22
Replies (1)

You may claim relief u/s. 89 r.w. Rule 21A even if you have not filed return for any preceding years for which the arrear is received since the section 89 r.w. Rule 21A refers only tax payable in those years and not referring to tax returned.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details