18 July 2015
SIR I HAVE RECEIVED ARREARS FOR FY 2012-13,2013-14 AND 2014-15 IN YR 2015-16. NOW SINCE THE SALARY IN 2015-16 IS MORE I HAVE TO PAY MORE TAX. PLEASE ADVISE HOW TO BIFURCATE THE SALARY IN PREVIOUS YEARS. STATE IF I HAVE TO RE FILE RETURN BY ADDING THE ARREAR AMOUNT TO THE SALARY CLAIMED IN SAID PERIOD AND PAY TAX OR ANOTHER PROCEDURE.
19 July 2015
No revision of earlier year returns. Include the entire arrears in 2015-16. Work out the excess tax payable during the year by spreading the income to the relevant years and recalculate the tax in respective years. claim the excess as relief u/s 89(1).