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Income tax on arrear

(Querist) 11 November 2011 This query is : Resolved 
During 2009-10 I received just only 9000 sal for 3 month and foe next 9 month i was without salary. During 2010-11 i received arrears worth rupees 1.2 lakh for that 9 month. During the same financial year 2010-11
I have received the salary also that is 3 lakh my department has cut income tax on 4.2 lakh .
My question is if this 9 month salary would have get during the financial year 2009-10 it would have been great relief for me.but my department has cut my income tax
arrears plus salary and i m in loss.Is this correct method . and my department has denied to give any explanation.
Now please suggest me whether i m eligible to file income tax return.
Piyush Vaishnava (Expert) 11 November 2011
you have to file IT return for concerned assessment year and demand a refund, i think IT department refund if they get it through TDS.

please refer this provison of IT act

"15. The following income shall be chargeable to income-tax under the head 'Salaries'—

(a) any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not;

(b) any salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer though not due or before it became due to him;

(c) any arrears of salary paid or allowed to him in the previous year by or on behalf of an employer or a former employer, if not charged to income-tax for any earlier previous year.

Explanation.—For the removal of doubts, it is hereby declared that where any salary paid in advance is included in the total income of any person for any previous year, it shall not be included again in the total income of the person when the salary becomes due."

Piyush Vaishnava (Expert) 11 November 2011
ok .............................
C. P. CHUGH (Expert) 13 November 2011
Yes you are entitled to relief u/s 89 of the Income-tax Act. To claim relief you are required to file the return for the relevant assessment year, claim releif u/s 89 and also claim refund. In case the facts are correctly stated in return, the department would proceed to process the return and issue refund due.


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