Question:

Assessee is government employee and received an accumulated arrear for the past 13 years i.e from 1994-2006 in current year. Assessee had taken his PAN in the year 1997 and starts filing his return from the year 2000-01.

My question is how to calculate relief u/s 89(1) as assessee himself don't know the bifurcation of the arrear amount (i.e. kis saal ka kitna arrear usey mila)and also not getting the help from employer. How the arrear amount is to be divided? Should it be bifurcated on estimated basis and what should be done for the year 1994 to 2000, as assessee did not filed the return??

Professionals please guide..