Can an assessee claim previous arrears in form 10E if he is filing I.T. returns for the first time

Soumya Laha (Advocate & Tax Consultant)   (4698 Points)

28 November 2021  

An employee is filing I.T. Returns for the first time in FY 2020-21. In previous years he didn't file any I.T.R. Can he claim his arrear salary received from FY 2017-18 to FY 2020-21 in FORM 10E ?