Salary arrears

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Querist : Anonymous

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Querist : Anonymous (Querist)
15 July 2015 my Mothers Family pention income in A.Y 2015-16 is 532500/- and she is also received Salary Arrears of Rs 156000/- in same year.

My Question is

1)Salary Arrears is included in Total income??
2)i required to pay tax on 156000 if arrears was previous year???

15 July 2015 1 salary arrears has to be included in total income.
2 89(1) relief can be claimed and tax paid.

15 July 2015 you need to add that as part of her income




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