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Relief u/s 89

preeti parmar (article) (34 Points)

22 June 2020

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?

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5 Replies

Sudiesh (Audit Assistant) (527 Points)
Replied 22 June 2020

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

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preeti parmar (article) (34 Points)
Replied 22 June 2020

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??

David (article Assistant) (1639 Points)
Replied 22 June 2020

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

Suresh Kumar (Accountant) (50 Points)
Replied 23 June 2020

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

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