View Full Version : Relief U/s 89(1) of Income Tax for 60% of Arrears

20-10-2009, 01:11 PM
Please clarify me the following points:

1) How many previous years relevant to assessment year claiming relief u/s 89(1) of Income Tax by a government servant or an employee when salary received in arrears or advance.

2) 60% arrears of 6CPC are include 2005-06, 2006-07, 2007-08 & 2008-09. Can we get relief u/s 89(1) of Income Tax for the financial year 2009-10.

20-10-2009, 07:11 PM
Respected Member
(1) There is no limit for the number of previous years that you can bifurcate the arrears, only thing you should be having a copy of the form 16 issued for the relevant financial years as proof or you should have submitted a proper return of income to IT authorities. If you are not in possession of the above two, a proper certificate of income for the relevant financial year is required from your employer concerned.
(2) Yes you can get relief for the financial years mentioned for the financial year 2009-2010/assessment year 2010-2011. Form 10 E alongwith Annexure I /Table 'A' availabel in the IT website is to be completed for calculating the relief on 60 % of the arrears received.