Arrear u/s 89 relief

This query is : Resolved

SRIKANTA (Querist)
Follow

18 February 2018 Sir, I have received salary arrears of Rs.250000/-. This arrears pertains the financial years 2007-08 to 2009-10. During these three financial years, I saved only 80000-85000. Now the arrears deduction towards employee share of provident fund has been deducted from the total arrears. My querry is whether I can claim this extra pf petaining to last three years under 80C. Suppose during 2007-2008 my savings under 80C were only 80000 and now arrear pf deducted is 15000. Can include this amount (15000) in previous years under 80c exemption while calculating 89(1). Is there any circular relating this facility.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

18 February 2018 You can't claim extra PF relating to earlier years deducted during the year. Deduction available only during the year of actual deduction.