A widower received family pension of Rs. 360000/- in FY 2021-22 which includes arrears of Rs. 120000/- pertaining to FY 2020-21.
For the purpose of computing relief u/s 89(1), can the assessee claim standard deduction u/s 57 of Rs. 15,000/- while computing the additional tax for AY 2021-22?
If yes, where / how to show the aforesaid deduction in the Table A of Annexure 1 to Form 10E?