Section 89 relief

kranthi kumar (ca) (19 Points)

27 March 2021  

Greetings,

i have a situation, where in this financial year 20-21 company paid arrears salary of fy 18-19 so i need to compute relief u/s 89(1) for this current year but in  fy 18-19 salary included arrears salary of fy 17-18 so that in that fy 18-19 i computed relief u/s 89(1) and now my question is for computing relief for current fy 20-21 what shall be the previous year's total income? (whether it shall be including arrears of fy17-18 or not including arrears of fy 17-18) please clarify. thanks.   smiley