Sec 89 of it act

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2014 An employee is paid salary in arrear of last 3 years and at the time of filing return,he haven't claimed rebate under sec 89.now it has fall under scrutiny and he wants to claim rebate now.is there any provision or case law for this purpose?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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25 February 2014 1. If the time period for revising the return has not expired then revise the return. 2. If the time period has expired then make a submission with the AO requesting him to allow relief u/s 89.

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Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2014 the revise period has not expired.but as he hasn't claimed rebate in his return,can he still claim rebate by making application to the AO?

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CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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25 February 2014 Why make an application to the AO, when the assessee has an option to revise the return.

Revising the return is a safer & better option than submitting an application with the AO.

File a revised return. Then submit a copy of the revised return with the AO.