suppose income of 19-20 is 500000
Income of 20-21 is 1000000 which includes 100000 arrears of 19-20 and accordingly 10E filed for 20-21
Now in 21-22 again arrears of 250000/- received for 19-20 and 300000 for 20-21. Now for 21-22 10E Form can we consider 600000 income for 19-20 and 900000 for 20-21 or 500000 for 19-20 and 1000000 for 20-21