arrears of 7 pay commission

my mother received arrears of 7th pay of 2017-18 in 2018-19. how to reflect them in itr 1. she is pensioner..
Replies (2)

1. Pension arrears also forms part of Salary income and the same should put under salary. 
2. If it’s a family pension the same will be taxed under Income from other sources. 
Please correct me if the above solution has an alternative view. 

u can claim benefit of s 89 for spreading over to last 5 years . however if ur mother income was in 30% tax then no use of spread over however if in 20% tax last years & this year falls in 30% tax , u go for s89 spread over

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