Question ID : 43320

RELIEF OF SECTION 89(1) FOR PENSIONER

HELLO MEMBERS, I had a query related to following: An assessee is a pensioner but due to default of Bank Department he did not receive his pension of the FY 20-21 during the year. After correction, bank give his pension of FY 20-21 in the current financial year (that is FY 21-22) along with pension of current FY 21-22. Now my question is Can assessee get benefit of Section 89(1) that is relief for arrears of salary (Pension) received during the FY 21-22 ? If yes, how will we treat it? as arrears of salary received or something else?

It can be claimed as arrears of salary and before claiming that there is a prescribed form which is required to be filled.