Under Section 89(1)

What if, in case where assessee has not filed ITR of Previous Years (let say from 2016-18).
Neither in physical mode nor online.

Because his income does not exceed the Basic Exemption Limit(I.e. Rs. 250000)

Now in P.Y. he received arrear of last P.Years.

Will he claim refund through Filing form 10E.
Replies (1)

You may try and claim the arrears by filing form 10E along with ITR, but now a days CPC do not accept such claims.

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