Relief under Section 89(1)
Your tax liabilities for a Financial Year are calculated from the income earned by you during that year. Sometimes, that income includes arrears (past dues paid in the current year. Income Tax Act provides you relief in those situations u/s 89(1). This is simply based on the principal that you should be liable to pay the taxes on your income based on the tax rates applicable for the year to which the income pertains. If you have received any portion of your salary in arrears or in advance, or you have received family pension in arrears, you can avail some tax relief under section 89(1) read along with Rule 21A. Income Tax Notice for Non-Filing of Form 10E Income Tax Department has made it mandatory to file form 10E if you want to claim relief under Section 89(1)from the Financial Year 2014-15 (The Assessment Year 2015-16). How to File Form 10E Form 10E can be filed online through the Income Tax Department Portal online – Login to https://incometaxindiaefiling.gov.in/ with you...