Salary arrear calculation doubt

Surya Mol (1 Points)

25 July 2024  
During the PY - 2023-24 if an individual received a salary arrear of rs. 2,00,000 of the PY - 2020-21.

On PY 2020-21 he received salary of 7,00,000 and arrear of Rs.1,00,000.

While calculating relief for PY 2023-24 whether we consider Rs.7,00,000 or Rs. 8,00,000 as income for the PY 2020-21?