Rebate under Section 89

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  1. Niteenssg

    Niteenssg New Member

    Dear Sir,

    A person has not filed his income tax returns for last 3 financial years. Can he claim relief under section 89 for the arrears received for last three financial years.

    Please guide.
  2. ZED

    ZED Well-Known Member

    As such it is not a precondition for claiming the relief u/s 89(1) that previous year return should be filed.

    89. Where an assessee is in receipt of a sum in the nature of salary, being paid in arrears or in advance or is in receipt, in any one financial year, of salary for more than twelve months or a payment which under the provisions of clause (3) of section 17 is a profit in lieu of salary, or is in receipt of a sum in the nature of family pension as defined in the Explanation to clause (iia) of section 57, being paid in arrears, due to which his total income is assessed at a rate higher than that at which it would otherwise have been assessed, the Assessing Officer shall, on an application made to him in this behalf, grant such relief as may be prescribed

    Provided that no such relief shall be granted in respect of any amount received or receivable by an assessee on his voluntary retirement or termination of his service, in accordance with any scheme or schemes of voluntary retirement or in the case of a public sector company referred to in sub-clause (i) of clause (10C) of section 10, a scheme of voluntary separation, if an exemption in respect of any amount received or receivable on such voluntary retirement or termination of his service or voluntary separation has been claimed by the assessee under clause (10C) of section 10 in respect of such, or any other, assessment year.
  3. Niteenssg

    Niteenssg New Member

    Thanks Sir
    ZED likes this.
  4. Rupa Sharma

    Rupa Sharma New Member

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