Suppose, an arrear related to last two financial years are received this year. And I want to claim relief.
For 2015-16, my tax relief is 2500
For 2016-17 my tax relief is (-)1500
So, in effect I have relief for Rs.1000/-
Because there is no relief (or minus relief) for F.Y. 2016-17 as per my calculations in Table-A of Form 10-E, Can I omit it from Form 10-E to claim undiminished relief from 2015-16 for Rs.2500