10E u/s 89(1)

The one which you declared last year.

Yes, that is what I have mentioned above.

Any income already been assessed till last year, would be exempt this year, only additional income should be declared this year.

sir please look into this

Any arrears for earlier years would be added to the already tax paid income declared in that year. The tax paid income would include any arrears included in following year.

If you have received any arrear for AY 2021-22, (FY 2020-21), then only it should be declared for last year.

But last year you had been given arrears for FY 2015-16 to FY 2019-20.

The arrears received in FY 2021-22 are for which year? is it only for FY 2020-21 or earlier years?