I am state government employee and have become taxpayer from F.Y.2022-2023. I am annual Income is around 8 lakh per annum and by December 2023 I will be receiving Arrears as per modified Pay Scale approx. 8 lakhs. since the said arrears is from 2012 to 2022. How do claim the TDS on Arrears while filing return. Since its backdated income from the year 2012 to 2022 when my income was not taxable. Kindly guide me.

Ans: To claim relief for arrears under Section 89 of the Income Tax Act, 1961, please follow these steps:

• Gather the necessary documents - Salary slips for the year in which the arrears were received and the years to which the arrears pertain. Form 16 for the year in which the arrears were received

• File Form 10E - Form 10E is mandatory for claiming relief under Section 89(1). It can be filed online at the e-filing portal of the Income Tax Department.

• Recalculate tax - Using Form 10E, recalculate the tax for the year in which the arrears were received and the years to which the arrears pertain.

• Adjust taxes - Adjust the taxes for the year in which the arrears were due.

• File revised return - If you have already filed your income tax return but omitted to submit Form 10E for claiming relief under Section 89(1), you can rectify this by filing an online revised return.