Answer

1. F

   Facts

   Annexure I has a table to enter arrears year by year, with the total income and tax for each of those years. You compute the extra tax for each year separately and add them.

2. P

   Provisions and law

   • Sec 89 (now Sec 157)Relief when salary or family pension is received in arrears or in advance
   • Rule 21A, Income-tax Rules 1962Manner of computing Sec 89 relief and Form 10E
3. A

   Analysis

   If ₹4,00,000 of arrears relate to FY 2021-22 to FY 2024-25 at ₹1,00,000 each, enter four rows. For each, use the total income as assessed and the regime used that year. You can download old ITRs or intimations from the portal to get the figures. Get the year wise break up from the employer in writing.

4. C

   Conclusion

   1. 1Get the employer's year wise arrears statement
   2. 2Download old ITRs or intimations for each year
   3. 3Fill a row per year in the Annexure I table
   4. 4Total the extra tax and compute relief

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