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How to avail Income Tax relief Sec 89 for Arrears in NPS


My employer has submitted arrears in for the NPS related deposits, I wish to avail exemption under section 89 for the same. Since, form 10E only have provision for Salary arrears, I am unable to claim exemption for NPS arrears and it is getting taxed as taxable salary in the current assessment year 2020-21. Need advice how to proceed on the case. It may be noted that NPS contribution of employer is exempted under section 80CCD - 10% of Basic+DA, however since arrears are received in the financial year 2019-20 (assessment year 2020-21), the amount is getting taxed.
Since its an arrears I intend to claim its exemption.

While filling my Sec 10, Sr No.(7) - Tax computed in accordance with TABLE'A' shows "0", the same arrears should again be exempted under sec 80CCD of previous year 18-19. but there is no provision to write an explanation or something for this. Therefore I doubt anyone will be confused why there is no change in tax liability for 2018-19 despite adding arrears amount to that financial year. And I suspect notice from the IT dept if its done in the manner attached. Therefore I am trying to find out a full-proof manner to deal with this matter. I mean how to justify that since its arrears of NPS its exempted from tax in 2018-19. Because there is no remarks field in form 10E..



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