Claiming relief u/s 89(1) from the a.o.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

12 December 2011 In case of non-consideration by the employer, can a govt. employee claim relief in r/o salary arrears for the period from 24/09/1999 to 21/02/2009 received in the F/Y: 2011-12, from the Assessing officer for the aforesaid period if the said employee didn't file any ITR due nil tax liability during those years though his total income was > Maximum amount not chargeable to tax. Further, are supporting documents required as regards to HRA exemption and savings?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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06 April 2012 As you have said that even after including the arrears, the tax liability is NIL, relief u/s 89(1) will also be NIL, since no tax is payable by the assessee.