To claim relief U/s 89 its mandatory to file last 3 year ITR?

This discussion clarifies the requirements for claiming relief under Section 89 of the Income Tax Act. It explores whether filing Income Tax Returns (ITRs) for the previous three years is a mandatory condition for claiming this relief. The conversation also touches upon the applicability of the Section 87A rebate when calculating previous year's income and the necessity of filing past returns if income thresholds were met.