arears calculation

If you have any arrears received in current year that amount can be deducted for assessment, but not the one which has already been deducted last year !!!

thanks sir

and sir what will be the net income for last year which will be entered in form 10E in current year...

means actual income or minus arear

Check your form 16. It clearly gives figures of current year salary and arrears of earlier years, if any. Once you have claimed arrears last year, that cannot be deducted again in current year.

sir u r ryt... I got it.. but m asking about the net income of last year...eg.
in FY 2015-16 I have got 20000 of fy 2014-15 as arear...so I have filed 10E.. the net income therefore of fy 2015-16 is 350000-20000=330000.now in fy 2016-17 I have got again 50000 as arears of last year fy 2015-16.net income for 2016-17 will be 450000(form 16)-50000=400000.now while showing the net income of previous year in form 10E what will be net income of previous year (fy2015-16) in which arear amount of 2016-17 will be added means 350000 or 350000-20000=330000 in which arear will be added in rows of form 10E

Correct........ (350K - 20K) + 50K = 3.80K.........

Okk thanks sir