Arrears of salary

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Querist : Anonymous (Querist)
28 February 2013 an assessee working as junior engineer in govt. of karnataka pwd department he has been retired in the year 2008 he is been receiving pension of rs.18000/- per month this year i.e., a.y.2013-14 a part from pension he has received arrears of salary of rs.120734.00 this arrears of salary is for the period 09/01/1974 to 31/05/2005.
i would like to know that whether this arrears of salary is exempt income or taxable income can i claim relief u/s 89 ?
please guide me

thanking you,

regards
n.m. yadwad

28 February 2013 it is taxable with relief u/s 89


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