03 August 2010
Sir, One my Client of Central Govt. Employee who has not claimed Relief U/s. 89 for 6th CPC Pay Commission (60% Arrear Pay Received). Form No. 16 is also issued without claiming Relief U/s. 89 & the E-TDS Return of his office for 4th Qtr (FY: 2009-10) is also filed. So, I would like to know whether can he is in position to claim Relief in his Personal Return i.e. in ITR-1 ? Plz suggest as 04/08/2010 is the Due date for filing the Return. My E-mail ID is mhlaskar@gmail.com Thankx & Regards M.H. Laskar Guwahati
03 August 2010
Yes...if the employer has not considered relief u/s 89(1) on arrears of salary received, the assessee can compute relief and claim in his return of income.