Is relief under Section 89 1 available under new tax regime?

Below answer correct ?

Additional Information on Section 89(1) of Income Tax Act, 1961

Apart from the basic provisions of Section 89(1) discussed above, there are some additional details and exceptions that taxpayers should keep in mind while claiming relief under this section.

1. The relief under Section 89(1) can be claimed only if the total income of the employee for the financial year in which the arrears or advance salary is received is higher than the total income of the employee in the year or years to which the arrears or advance salary pertains.
2. The relief under Section 89(1) cannot be claimed by employees who have opted for the new tax regime under section 115BAC.

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