in ITR 2 break up of salary like Basic Pay, DA, allowances etc are to be indicated. I have received arrears of salary on wage revision during FY 23-24 which includes arrears for FY 2022-23 & FY 2023-24. whether the arrears of salary received can be indicated as Lumpsum under others- Arrears of Salary in ITR-2 or break up of various elements of arrears like Basic pay, DA, Allowances etc are to be indicated.
Santhanakrishnan
Lumpsum under others; provided you do not wish to take advantage of sec. 89(1) IT act.
CAclubindia
