due to some govt policies a person was recovered his CPC arrears on 02 Jul 10.It would take nearly 3 months to be reflected in the pay slip. the arrears were paid sometime in Sep 09.(FY 09-10). Now the question is, is there any way that he can exclude that recovered portion of arrear in ITR of AY 10-11 (provided that the form 16 does not show any kind of recovery as it was issued 3 months earlier). Or he may file a revised return once the recovery is actioned in the pay slip.