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Relief for arrears

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(Querist)
31 January 2014 Can anyone clarify that whether arrears of PF received is eligible for relief u/s 89?
If not possible, can it be claimed as deduction u/s 80C of Income Tax Act?

Please help...

Thanks in advance.
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@VaibhavJ

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@VaibhavJ (Expert)
31 January 2014 Hi

PF arrears received will be exempt if it is within 12% oveall contribution

Thx

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