Govt. Pensioner, regular IT assessee. Pension arrears from 01.03.2017 to 31.03.2023 received on 18.05.2023.
Accountant General sanctioned arrears on 23.01.2023. District Treasury Officer (Usur) sanctioned payment on 16.03.2023. Disbursement Officer (Sub-Treasury Officer) determined total amount of arrears payable as on 31.03.2023 and paid the amount on 18.05.2023.
Claiming Sec. 89(1) relief. Can I include the arrears in the income of FY 2022-23 on due basis?