Relief u/s. 89(1) can be availed for arrears......... There by if income do not exceed basic exemption limit for any of the previous years, tax liability would not arise.
To claim relief u/s 89(1), you must file Form 10E. Taxpayers who claim relief u/s 89(1) without filing Form 10E receive notice from the Income Tax Department regarding the same.
Please check your Form 26AS for FY 2017-18, in first week of june, 2018 for exact verification of the year of deduction of tax......... also get TDS certificate from SBI..... and take final call.