Treatment of Arrear Salary

AJAY BABAN NAVALE (Student) (54 Points)

29 December 2022  

Mr.X Received Salary for F.Y2021-22 of Rs.986847 and Arrears for F.Y 2019-20 Rs.112548 and F.Y 2020-21 138478.

My Questions is

1) is Arrears Salary taxable in the hand of the assessee in the receipt of the year

2)is there any exemption available?