A government employee received an amount of Rs.17.21/- lakh towards arrears of pension for FY 2019-20, 2020-21 and 2021-22.
This amount he received in December 2021.
The questions are: (1) Whether this amount of pension is exempt and (2) If it is not exempt, where should this amount be shown - in which Annexture - in Form 10E of income tax?