Relief u/s 89

Yes, to get benefit under sec 89 , both Income tax return and Form 10E are required to submit online.

no need to file previous itr

because this is for the first time filing itr.. so previous its not necessary to file itr

Only file FORM 10 E mention that date in ITR

you are not required to submit income tax returns for preceding years (other than current year) but all the previous returns (income and deduction) should be considered in form 10E

I have not filed any previous ITRs as my Income level was below threshold limit.This year I have received Salary arrears.Can I claim relief under sec 89.

Is Income tax return mandatory to claim the relief under Sec 89

Income tax return and form 10E, both are mandatory to claim relief u/s 89

both can be submitted from your income tax account

@ Avinash ya you can claim relief