Query on Relief on section 89

Hello,

i have a query regarding arrears to be included, Is total amount of arrears receivable or only that much part of arrears received as installment, to be consider while calculating relief under section 89.



For example: Total arrears is  184,000 for jan 06 to march 09, to be received in five equal installment. but only first two installment of   36,800 each (i.e. total  73,600) recived during the P.Y 20010-11 i.e A.Y 2011-12.

What would be the amount of arrears to be consider for calculation of section 89 relief ? whether 184000 or  73600 ?