relife U/s 89 (i)

Tax queries 640 views 1 replies

Dear sirs,

One of our client  is a Govt employee, he received arrear salary from 2002-03 to 2008-09 this year. All the arears given to him is credited to his PF account by the government. All these years he had filed his return of income.  I have reworked those years taxable income. All that years he claimed deductions under chapter VIA . Now the problem is that , he said that he can claim the arear salary received invested by the government as deduction under chapter VIA in those years. I said that the PF investment done by the Government during the year 2009-10. hence the claim not allowable in earlier years, Is it possible to do so

Replies (1)

Dear Josi jose,

First of all as u have rightly mentioned that since investment is made in the current year then it cannot be claimed as investment of any previous years..

Secondly, even if it will be allowed then also u cannot go back beyond two years.......

Thirdly, Ur title to the query "Relif u/s 89(1)" is the only thing which u will get in this case.....


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