Relief u/s 89

Can a person claim relief u/s 89 even if he hasn't filled return of one or two last years for which arrears is received?
Replies (5)
Quick Summary
This discussion explores whether relief under Section 89 of the Income Tax Act can be claimed for arrears received, even if tax returns were not filed for one or two previous years. While some suggest it's possible if taxable income was below the threshold in those years, others advise caution, recommending filing returns to avoid issues. The importance of filing Form 10E online is also highlighted.

I think  there is no such condition. In earlier years he may not have taxable income so he is not liable to file return. But now he may liable because of his increased income. So he can claim 89 relief

Thank you sir.
One more douubt, what if the person was covered in fifth provision of 139(1), i.e., without claiming deduction under section VI A, his is taxable income was more than the amount not chargeable to income tax??
Hlo, once the income exceed the basic exemption limit, he has to file return.. If he has not filed the return, it is better to not claim relief u/s 89

i remember 1 clause was there, if TDS done by employer (i think CG employees) need not file ITR upto 5 lakhs gross income. I have filed for many people 89 relief and received refund also. remember to file 10E online

Thank you all for your time n suggestions.🙏

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