{"id":24020,"date":"2021-12-14T08:50:00","date_gmt":"2021-12-14T08:50:00","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=24020"},"modified":"2026-04-07T17:15:38","modified_gmt":"2026-04-07T11:45:38","slug":"section-891","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/section-891\/","title":{"rendered":"Claiming Relief under Section 89(1) on Salary Arrears"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/#Introduction\" title=\"Introduction\u00a0\">Introduction\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/#What_is_relief_under_section_891\" title=\"What is relief under section 89(1)?\u00a0\">What is relief under section 89(1)?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/#How_to_calculate_tax_relief_under_section_891_on_salary_arrears\" title=\"How to calculate tax relief under section 89(1) on salary arrears\u00a0\">How to calculate tax relief under section 89(1) on salary arrears\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/#Filling_Form_10E\" title=\"Filling Form 10E\">Filling Form 10E<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/#What_is_Form_10E\" title=\"What is Form 10E?\">What is Form 10E?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/#How_to_fill_Form_10E\" title=\"How to fill Form 10E?\">How to fill Form 10E?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/#Frequently_Asked_Questions\" title=\"Frequently Asked Questions\">Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Introduction\"><\/span><b>Introduction\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">India has always been a country with an income tax system that is progressive in nature. India follows the principle of &#8220;last-in, first-out&#8221; (LIFO) to calculate the taxable income. India also allows for certain deductions and exemptions under Section 89(1). One such exemption is salaried arrears which are considered as past dues paid during the current year.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under Section 89(1), if your total income includes any past dues paid in the current year, you may be worried about paying a higher tax on such arrears (usually, tax rates have gone up over India&#8217;s Income Tax Act overtime plus this addition of the previous salary increases your slab rate).\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_relief_under_section_891\"><\/span><b>What is relief under section 89(1)?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Total income earned or received during the year is used to determine your tax rate. You may be concerned about paying a higher tax on outstanding arrears if your total income includes any past deductions paid in the current year (usually, tax rates have risen over time and previous earnings raise your tax slab rate).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The tax code allows you to deduct the interest on your loan if it causes a delay in receiving income, as long as you are not in a higher tax bracket at the time. Simply said, you should not have to pay additional taxes because of a payment delay and being in a lower tax rate for the year you received the money.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 89(1) relief is available if you have paid your arrears during the current year. The relief is available for dues that were paid in India during the current year and also past dues that were paid in India but not during the current year.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_calculate_tax_relief_under_section_891_on_salary_arrears\"><\/span><b>How to calculate tax relief under section 89(1) on salary arrears\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">If you are eligible for any sort of tax benefit based on section 89(1), you can claim it. This is true even if you are reimbursed for travel expenses, medical bills, or other miscellaneous expenditures in the past. <\/span><b>The following are the steps for calculating tax relief yourself \u2013 Here&#8217;s how to do it &#8211;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">However, tax relief may be obtained by following a few simple procedures.<\/span><\/p>\n<p><b>Step 1:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Calculate the tax due on the entire income for the year it is received, including any extra compensation. Arrears will be reflected in Part B of Form 16.<\/span><\/p>\n<p><b>Step 2:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Calculate the amount of tax you&#8217;ll owe on all earnings, excluding any additional compensation in the year they&#8217;re received. The amount of additional salary (Arrears) can be found in your employer&#8217;s arrear document, which was supplied to you at the end of the last financial year. You must deduct the arrears from the total salary received (including any arrears), which can be found on your Form 16. This calculation will provide you with a precise amount of tax owing in the current year if there were no arrears.<\/span><\/p>\n<p><b>Step 3:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Subtract Step 1 from Step 2 to get the difference. This will show you how much more tax you&#8217;ll have to pay as a result of arrears in income.<\/span><\/p>\n<p><b>Step 4:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">To determine how much tax you&#8217;ll owe on your entire year&#8217;s income, excluding arrears, divide the total amount of arrears by twelve.<\/span><\/p>\n<p><b>Step 5:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Calculate the total tax due on the entire year&#8217;s income, including arrears.<\/span><\/p>\n<p><b>Step 6:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Calculate the difference between Steps 4 and 5. This computes the real tax obligation in any prior year relating to arrears received in the current year, as well as full arrears received in the same prior year.<\/span><\/p>\n<p><b>Step 7:<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The amount of tax relief that may be granted is the excess of Step 3 over Step 6. If the amount in Step 3 is greater than that in Step 6, no relief will be given. To calculate tax arrears, you may use the steps on the income tax website instead.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Filling_Form_10E\"><\/span><b>Filling <\/b><b>Form 10E<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Filing Form 10E is a must if you want to take advantage of the tax credits under section 89(1). You may submit this form online using your <strong><a href=\"https:\/\/www.legalraasta.com\/income-tax-return\/\">income tax e-filing<\/a><\/strong> portal. To utilize the form, you must first log in to your account.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_Form_10E\"><\/span><b>What is Form 10E?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Starting in the assessment year (2015-16) for income taxes, the revenue department has required all filers to submit Form 10E if they wish to avail themselves of relief under section 89(1).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_fill_Form_10E\"><\/span><b>How to fill Form 10E?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">You may submit Form 10E through the internet. Here are the procedures for submitting Form 10E online.:<\/span><\/p>\n<p><b>Step 1:<\/b><span style=\"font-weight: 400;\"> Log in to www.incometax.gov.in with your User ID and password to prepare the return online.<\/span><\/p>\n<p><b>Step 2:<\/b><span style=\"font-weight: 400;\"> Click e-File&gt; Income tax forms &gt; File Income Tax Forms after you&#8217;ve logged in.<\/span><\/p>\n<p><b>Step 3:<\/b><span style=\"font-weight: 400;\"> The following screen should display. Select Form-10E from the drop-down menu under &#8220;Persons not having any business\/professional income.&#8221;<\/span><\/p>\n<p><b>Step 4:<\/b><span style=\"font-weight: 400;\"> The following screen should appear. Choose the assessment year and click Continue.<\/span><\/p>\n<p><b>Step 5: <\/b><span style=\"font-weight: 400;\">The screen that appears below will display. To begin, click the &#8220;Let&#8217;s Get Started&#8221; button to fill out the form.<\/span><\/p>\n<p><b>Step 6: <\/b><span style=\"font-weight: 400;\">Select the income-related details you wish to have on your invoice. Then go to the \u2018Continue&#8217; button if you selected an amount or a percentage from a list.<\/span><\/p>\n<p><b>Step 7:<\/b><span style=\"font-weight: 400;\"> Click on the links in the next screen to fill out the forms for each part.<\/span><\/p>\n<p><b>Step 8: <\/b><span style=\"font-weight: 400;\">Click on the \u2018Preview&#8217; button to see what the completed Form-10E will look like.<\/span><\/p>\n<p><b>Step 9:<\/b><span style=\"font-weight: 400;\"> Continue to the e-verify confirmation page. <\/span><span style=\"font-weight: 400;\">The transaction ID and acknowledgment receipt number will be shown in the successful submission of the form.<\/span><\/p>\n<p><b>Non-filing of Form 10E results in an income tax notice.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">The income tax department has required filing of Form 10E starting with the financial year 2014-15 (the assessment year 2015-16), in order to obtain relief under clause 89(1). Taxpayers who have claimed relief under clause 89(1) but have not filed Form 10E have been contacted by the income tax department, which has provided them\u2013<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Because the online form 10E was not submitted by you, the relief under section 89 has been denied in your case. According to sec.89 of the Income Tax Act, the furnishing of Online form 10E is required.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span><b>Frequently <\/b><b>Asked Questions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Where can I file Form 10E?<\/b><\/p>\n<p>Form 10E can be completed online at www.incometax.gov.in.<\/p>\n<p><b>Which assessment year should I choose while filing Form 10E?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Choose the assessment year in which you received your arrears. If arrears are delivered in 2018-19, choose 2019-20 as an example.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Is Form 10E required to be submitted before or after filing an income tax return?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Before you submit your <strong><a href=\"https:\/\/www.legalraasta.com\/income-tax-return\/\">income tax return<\/a><\/strong>, you must submit Form 10E. If you have filed your return but not provided Form 10E, and you qualify for relief under clause 89(1), you are likely to receive a letter from the tax authorities asking you to fill out and submit Form 10E.<\/span><\/p>\n<p><strong>Is it necessary for me to include a copy of Form 10E with my tax return?<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Tax season is upon us, and many taxpayers are wondering how the new 10E form will affect them. The 2017 Form 10E has to be submitted online, and no duplicate is needed to be attached with your tax return. If you submit Form 10E using the IRS&#8217;s e-filing system, no papers are necessary to be given to Clear<\/span><\/p>\n<p><b>Is it necessary for me to submit Form 10E to my boss?<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Before adjusting your taxes and providing tax relief, your employer may require confirmation of the Form 10E submission. It is not necessary to submit this form to your employer.<br \/>\n<\/span><\/p>\n<blockquote><p><strong>Also Read,<\/strong><\/p>\n<p><a href=\"https:\/\/www.legalraasta.com\/itr\/tax-avoidance\/\">Tax avoidance is lawful; Tax avoidance is criminal<\/a><br \/>\n<a href=\"https:\/\/www.legalraasta.com\/itr\/consequences-failing-file-income-tax-return\/\">Consequences of Failing to File an Income Tax Return<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Introduction\u00a0 India has always been a country with an income tax system that is progressive in nature. India follows the principle of &#8220;last-in, first-out&#8221; (LIFO) to calculate the taxable income. India also allows for certain deductions and exemptions under Section 89(1). One such exemption is salaried arrears which are considered as past dues paid during the [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":24706,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3605],"tags":[469,470,4904,4901,4844,4902,4903],"class_list":["post-24020","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","tag-income-tax","tag-income-tax-return","tag-online-itr-filing","tag-section-89","tag-section-891","tag-tax-relief-under-section-891","tag-tax-relief-under-section-891-on-salary-arrears"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Claiming Relief under Section 89(1) on Salary Arrears<\/title>\n<meta name=\"description\" content=\"Under Section 89(1), if your total income includes any past dues paid in the current year, you may be worried about paying a higher tax...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalraasta.com\/blog\/section-891\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Claiming Relief under Section 89(1) on Salary Arrears\" \/>\n<meta property=\"og:description\" content=\"Under Section 89(1), if your total income includes any past dues paid in the current year, you may be worried about paying a higher tax...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalraasta.com\/blog\/section-891\/\" \/>\n<meta property=\"og:site_name\" content=\"LegalRaasta Knowledge portal\" \/>\n<meta property=\"article:published_time\" content=\"2021-12-14T08:50:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T11:45:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"380\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Author: LegalRaasta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Author: LegalRaasta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/\"},\"author\":{\"name\":\"Author: LegalRaasta\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#\\\/schema\\\/person\\\/8fffceba7148ae1120f0bd4bf73b0c62\"},\"headline\":\"Claiming Relief under Section 89(1) on Salary Arrears\",\"datePublished\":\"2021-12-14T08:50:00+00:00\",\"dateModified\":\"2026-04-07T11:45:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/\"},\"wordCount\":1256,\"image\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png\",\"keywords\":[\"Income Tax\",\"Income Tax Return\",\"online ITR filing\",\"Section 89\",\"Section 89(1)\",\"tax relief under section 89(1)\",\"tax relief under section 89(1) on salary arrears\"],\"articleSection\":[\"General\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/\",\"name\":\"Claiming Relief under Section 89(1) on Salary Arrears\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png\",\"datePublished\":\"2021-12-14T08:50:00+00:00\",\"dateModified\":\"2026-04-07T11:45:38+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#\\\/schema\\\/person\\\/8fffceba7148ae1120f0bd4bf73b0c62\"},\"description\":\"Under Section 89(1), if your total income includes any past dues paid in the current year, you may be worried about paying a higher tax...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png\",\"contentUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png\",\"width\":700,\"height\":380,\"caption\":\"Claiming Relief under Section 89(1) on Salary Arrears\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/section-891\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"General\",\"item\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/category\\\/general\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Claiming Relief under Section 89(1) on Salary Arrears\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/\",\"name\":\"LegalRaasta Knowledge portal\",\"description\":\"Information on company registration, FSSAI, IEC, MSME, trademark, ISO and registrations\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#\\\/schema\\\/person\\\/8fffceba7148ae1120f0bd4bf73b0c62\",\"name\":\"Author: LegalRaasta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/author-legalraasta_avatar_1-96x96.png\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/author-legalraasta_avatar_1-96x96.png\",\"contentUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/author-legalraasta_avatar_1-96x96.png\",\"caption\":\"Author: LegalRaasta\"},\"description\":\"LegalRaasta is one of India\u2019s leading platforms for Company Registration (Private Limited, LLP, OPC) and GST compliance. Since 2015, our team of experienced CAs and legal experts has assisted over 100,000 businesses with services like Trademark, FSSAI, BIS, and Startup India registration. We simplify complex government processes to help startups and entrepreneurs grow faster. Trusted across India, LegalRaasta makes legal and financial compliance simple, quick, and affordable.\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/author\\\/adarshseoexecutive\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Claiming Relief under Section 89(1) on Salary Arrears","description":"Under Section 89(1), if your total income includes any past dues paid in the current year, you may be worried about paying a higher tax...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalraasta.com\/blog\/section-891\/","og_locale":"en_US","og_type":"article","og_title":"Claiming Relief under Section 89(1) on Salary Arrears","og_description":"Under Section 89(1), if your total income includes any past dues paid in the current year, you may be worried about paying a higher tax...","og_url":"https:\/\/www.legalraasta.com\/blog\/section-891\/","og_site_name":"LegalRaasta Knowledge portal","article_published_time":"2021-12-14T08:50:00+00:00","article_modified_time":"2026-04-07T11:45:38+00:00","og_image":[{"width":700,"height":380,"url":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png","type":"image\/png"}],"author":"Author: LegalRaasta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Author: LegalRaasta","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/#article","isPartOf":{"@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/"},"author":{"name":"Author: LegalRaasta","@id":"https:\/\/www.legalraasta.com\/blog\/#\/schema\/person\/8fffceba7148ae1120f0bd4bf73b0c62"},"headline":"Claiming Relief under Section 89(1) on Salary Arrears","datePublished":"2021-12-14T08:50:00+00:00","dateModified":"2026-04-07T11:45:38+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/"},"wordCount":1256,"image":{"@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png","keywords":["Income Tax","Income Tax Return","online ITR filing","Section 89","Section 89(1)","tax relief under section 89(1)","tax relief under section 89(1) on salary arrears"],"articleSection":["General"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/","url":"https:\/\/www.legalraasta.com\/blog\/section-891\/","name":"Claiming Relief under Section 89(1) on Salary Arrears","isPartOf":{"@id":"https:\/\/www.legalraasta.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/#primaryimage"},"image":{"@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png","datePublished":"2021-12-14T08:50:00+00:00","dateModified":"2026-04-07T11:45:38+00:00","author":{"@id":"https:\/\/www.legalraasta.com\/blog\/#\/schema\/person\/8fffceba7148ae1120f0bd4bf73b0c62"},"description":"Under Section 89(1), if your total income includes any past dues paid in the current year, you may be worried about paying a higher tax...","breadcrumb":{"@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalraasta.com\/blog\/section-891\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/#primaryimage","url":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png","contentUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Claiming-Relief-under-Section-891-on-Salary-Arrears.png","width":700,"height":380,"caption":"Claiming Relief under Section 89(1) on Salary Arrears"},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalraasta.com\/blog\/section-891\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalraasta.com\/blog\/"},{"@type":"ListItem","position":2,"name":"General","item":"https:\/\/www.legalraasta.com\/blog\/category\/general\/"},{"@type":"ListItem","position":3,"name":"Claiming Relief under Section 89(1) on Salary Arrears"}]},{"@type":"WebSite","@id":"https:\/\/www.legalraasta.com\/blog\/#website","url":"https:\/\/www.legalraasta.com\/blog\/","name":"LegalRaasta Knowledge portal","description":"Information on company registration, FSSAI, IEC, MSME, trademark, ISO and registrations","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalraasta.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.legalraasta.com\/blog\/#\/schema\/person\/8fffceba7148ae1120f0bd4bf73b0c62","name":"Author: LegalRaasta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/03\/author-legalraasta_avatar_1-96x96.png","url":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/03\/author-legalraasta_avatar_1-96x96.png","contentUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/03\/author-legalraasta_avatar_1-96x96.png","caption":"Author: LegalRaasta"},"description":"LegalRaasta is one of India\u2019s leading platforms for Company Registration (Private Limited, LLP, OPC) and GST compliance. Since 2015, our team of experienced CAs and legal experts has assisted over 100,000 businesses with services like Trademark, FSSAI, BIS, and Startup India registration. We simplify complex government processes to help startups and entrepreneurs grow faster. Trusted across India, LegalRaasta makes legal and financial compliance simple, quick, and affordable.","url":"https:\/\/www.legalraasta.com\/blog\/author\/adarshseoexecutive\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts\/24020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/comments?post=24020"}],"version-history":[{"count":5,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts\/24020\/revisions"}],"predecessor-version":[{"id":24707,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts\/24020\/revisions\/24707"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/media\/24706"}],"wp:attachment":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/media?parent=24020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/categories?post=24020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/tags?post=24020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}