Sir,
my client has not filled return for 2014-15,
2015-16, 2016-17 as his return of income is below basic exemption limit. now in
2017-18 he has received amount of 200000 250000 300000 respectively for above
mentioned years as arrears of salary.
As he has not filled previous return whether he
is eligible for relief under 89. He is eligible to claim deduction of chapter
VI like 80c for above mention year as he has not filled that returns.
Reply
Dear Sir,
As per section 89 of Income Tax Act,
1961, where a person have received any portion of your salary in arrears or in
advance, or have received family pension in arrears, you are allowed some tax
relief under section 89(1) read along with Rule 21A.
Further, the income tax
department has made it mandatory to file Form 10E if you want to claim relief
under section 89(1).
Hence
your client is eligible to claim relief under section 89 of the act. but he is
not eligible to claim deduction of chapter VI for previous years.