relie funder section 89

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Mohit Gupta (Querist)
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15 February 2011 can an individual cliam relief under section 89 for only two years of arrears received by him .he got the arrear for 5 year in fin year 2010-2011 but out of this he is benefited only for two years.
can he claim for only two years and rest three years he paid on receipt basis?
is there is any circular or notification for this ?

NITIN SHARMA

NITIN SHARMA (Expert)
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17 February 2011 there is no provision in income tax act which restricts an person to claim benefit under section 89 only for two years , benefit can be taken for more them two years.