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Query Answer
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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. 
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