CA FINAL
15994 Points
Joined September 2009
Yes, it is possible while ur submitting ur incometax return.
For claiming relief u/s89(1) the following steps has to be follow:
Camputation of relief u/s89(1):
1) First u compute incometax including arrears received for the current year(i.e. arrears received year)
2) Next u compute incometax excluding arrears received for the current year
3) Now find excess tax payable due to arrears from the above two steps (i.e. 3 = 1-2)
4) Next u compute income tax for the year to which the arrears related including arrears
5) Next u compute income tax for the year to which the arrears related excluding arrears
6) Now u compute how much tax payable due to arrears now from the above two steps(i.e.6 = 4-5)
7) Now u find difference between 3 & 6 i.e 7 = 3-4
Now get relief amount as per step 7 but limited to step 3 amount.
I think u follow the above if u want to get clarity please refer incometax reconer or incometax book with u it gives clear about computation with examples
OM SAI SRI SAI JAI JAI SAI