Relief u/s 89(1) if return not filled for that period

231 views 1 replies
Is it necessary that to claim arrear benefits u/s 89, the income tax return should have been filed for that period.
I have received arrears for FY 15 to 2017 and I have not filed the return for that period. Can I claim the relief for the same period in my income tax return for AY 2021-22
Replies (1)

You may claim relief u/s. 89 r.w. Rule 21A even if you have not filed return for any preceding years for which the arrear is received since the section 89 r.w. Rule 21A refers only tax payable in those years and not referring to tax returned.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register