Form 10E - can i shows year in which i not file my returns

Tapu Dosa (72 Points)

08 September 2022  
hello sir,

i got the arrears of salary for FY 2015-16 to 2020-21 in current year. i am filed my first return in FY 2019-20 (year in which my salary above Basic exemption limits) and onwards. For the year 2015-16 to 2018-19 i am not filed due not require under section 139. so can i show the details of year 2015-16 to 2018-19 in Form 10E to get the benefits of section 89