17 November 2010
If an individual is a salarlied person, and got arrears of salary, then he has to give to the employer the details of his earlier years salary for the purpose of calculating tax relief ,if any,under section 89(1) of the Income tax Act,1961. For this purpose, the format prescrinbed is in Form 10E as per rule 21AA of the Income tax Rules,1962. This is only a breif explanation, as you have asked, and for details you may refer the section form and the rules mentioned above in www.incometaxindia.gov.in