ARREARS RECEIVED OF INCOME FOR YEARS WHERE NO INCOMETAX RETURN WAS MADE
This query is : Resolved
20 November 2021
Dear All,
One of my relative is a teacher in AIDED school. She was appointed in 2011 and got confirmed in 2015. As there was nominal income during FY 2011 to 2015, no return was filed. Now in 2021, she is having Taxable income of around 8.21 lakhs and FY 2020-2021 she was given an arrear of Rs 1,50,000/- for 2011 to 2013.
In this case how can we calculte Rebate u 89(1).
One of my relative is a teacher in AIDED school. She was appointed in 2011 and got confirmed in 2015. As there was nominal income during FY 2011 to 2015, no return was filed. Now in 2021, she is having Taxable income of around 8.21 lakhs and FY 2020-2021 she was given an arrear of Rs 1,50,000/- for 2011 to 2013.
In this case how can we calculte Rebate u 89(1).
20 November 2021
You may claim arrears based on her bank statements, but department do not accept such claim when the previous ITRs are not filed.
20 November 2021
Thank you sir, I plan to tell her to take full amount (including arrears) as FY 2020-2021 income as TDS deducted as per that amount. Only concern is FORM 16 shows arrears separately and while filing return will we have to show it separately too?
20 November 2021
No. The arrears are also assessed under salary itself.
20 November 2021
Sir, while calculating rebate 89(1), it seems the tds deducted amount in FY 202-21 is fully seen as relief. Hope it will be right as Income for 2011-20129 Rs Twenty Eight thusand, 2012-13 9 Rs Ninety one Eight Hundred and FY 2013-2014 Rs Thirty Three thousand - is received in FY 2020-21 and all these FY's she has not filed returns as no income was there. With this 152800, her taxable income is Rs Five Lakh seventy one Eight twenty for which 27939 TDS was deducted and paid by employer. So, if we show arrears while filing return with 10 E, i hope all this TDS will be refunded under relief 89(1). Is it correct?
20 November 2021
Yes, if the department accepts the relief claim, without previous ITRs.
20 November 2021
Thank you sir, Very helpful.
20 November 2021
Most Welcome .. & Good Luck ........
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