IS THERE ANY EXACT RULE TO BIFURCATE THE ARREARS TO GET MAXIMUM RELIEF U/S 89 ?

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what to do when bifurcated portion of arrears goes in to higher tax slab of relevant year can we leave some portion arrears in current f. y while calculating the relief U/S 89 to maximize the relief.
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Yes, the assessee has option to claim any arrears in earlier years or not.


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