Relief calculation under 89(1)

This query is : Resolved

Deepak (Querist)
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11 March 2018 While creating table A under form 10e we need to calculate
(a) taxes on income of previous years excluding arrears given in current year and
(b) taxes on income of previous years including arrears given in current year.
Now my query is whether the income of previous years should be total income or taxable income after deductions availed during those previous years.
My view is that it should be taxable income instead of total income otherwise it would be injustice to the tax payer while avaliling exemption under 89(1).
Please share your view & understanding of this exemption.