Salary income for the FY 2016-17 was below the taxable limits accordingly ITR was not filed for AY 2017-18
Employee received Salary arrear for FY 2016-17 in the year 2017-18. Can he claim relief u/s 89 (1) for AY 2018-19 on arrear salary in view of ITR for AY 2017-18 was not filed?