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Arrears received of new pension scheme (nps)

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(Querist)
30 June 2016 2 years of Arrears of NPS received by a salaried person due to Delay in taking the option NPS scheme. Please guide me about the TAXABILITY of arrears amount received?
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Rupesh Jain

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Rupesh Jain (Expert)
30 June 2016 you can take the benefit of 89(1) for arrear of pension under the salalry head.

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