Answer

1. F

   Facts

   If you claim Sec 89 relief without filing Form 10E, the return is processed but the relief is not allowed, and you learn of it through the Sec 143(1) intimation. You can file Form 10E online and then ask CPC to reprocess.

2. P

   Provisions and law

   • Sec 89 (now Sec 157)Relief when salary is received in arrears or in advance
   • Sec 154 (now Sec 287)Rectification of mistake apparent from record in an intimation or order
   • Rule 21A, Income-tax Rules 1962Form 10E for claiming Sec 89 relief
3. A

   Analysis

   File Form 10E for the same assessment year with the arrears break up by year. Then file a rectification of type Reprocess the Return so CPC reads the new form. If relief of ₹14,000 was claimed and disallowed, it should come back as a reduced demand or higher refund. If the relief claimed was different from what Form 10E computes, a revised return within the window may be cleaner.

4. C

   Conclusion

   1. 1File Form 10E under e-File > Income Tax Forms for the same assessment year
   2. 2Check the relief figure in Form 10E against the ITR
   3. 3File Reprocess the Return under Services > Rectification
   4. 4Check the new intimation for the relief

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.