15 March 2014
In which AY the assessee can claim relief u/s 89 if she has received arrears of f.y. 2012-13 in f.y. 2013-14 & the return of f.y. 2012-13 has not yet been filed. Also what is the procedure to be followed to claim such relief i.e. which all forms need to be filled & submitted??
15 March 2014
You required to claim relief u/s 89(1) in F.Y 2013-14 return of income because of you get notice about the receipt of arrears in F.Y 2013-14 means as on 31-3-2013(F.Y 2012-13) you don't know about this accrued/receipt of such arrears Income), even you didn't file return of income for F.Y 2012-13 you should be claim relief in F.Y 2013-14 return of income.
To Claim 89(1) Relief required to submit form 10E along with the return form.