CA Srikant Agarwal

RELIEF UNDER SECTION 89

Where by reason of any portion of an assessee’s salary being paid in arrears or in advance or by reason of his having received in any one financial year, salary for more than twelve months or a payment of profit in lieu of salary under section 17(3), his 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 prescribed. The procedure for computing the relief is given in rule 21A. This relief is called relief u/s 89(1).

We have uploaded Calculator to calculate relief Under section 89(1) of the Income Tax Act, 1961 in respect of Arrears of salary received during the financial year 2013-14 or any of the prior years.

This will support the arrears received for last 5 financial years and support the income of financial year 2006-07 to 2013-14.

Download Calculator for Income Tax Relief  U/s. 89(1) – F.Y. 2013-14

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25 responses to “Income Tax Relief U/s. 89(1) with Calculator for F.Y. 2013-14”

  1. K.Gurusamy says:

    Sir can you tell me relief u/s 89(1) for arrears of rs.49019 for AY 2017-18

  2. Naresh Kumar says:

    Sir, I have taken Voluntary Retirement for a PSU Bank on 30-11-2015. TDS has been deducted on my total income including Arrears received in July 2015.

    Now I want to avail relief under Sec 89(1) for the arrears of previous 3 years. My doubts are –
    1. Whether I can claim relief for arrears received in July 2015 in view of the fact that I took retirement on 30-11-2015
    2. To whom shall I submit the Form 10E because full Tax has been deducted by the employer on my salary till 30-11-2015 including arrears as well as retirement benefits.
    3. can I claim Relief under Sec 89(1) while filing my Return directly and can adjust the same against Tax payable on my Pension for the remaining months of this year ( from 01-12-2015 to 31-03-2016)

  3. SAPKAL B A says:

    Sir i am recd arrears 2013 -2015 Rs 311208 please advise whether revised returns of previous assessment years is required to be filed for claiming relief under section 89 – See more at:

  4. tapan says:

    Sir i have filled rebate u/s 89(1) in income tax return 2015-16, but in demand notice raised by IT cpc they are not considering same pls advise what to do – See more at: https://taxguru.in/income-tax/income-tax-relief-section-891-calculator-fy-201314.html#sthash.lJJNKHgo.dpuf

  5. yash pal says:

    please advise whether revised returns of previous assessment years is required to be filed for claiming relief under section 89

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