A person can get the benefit of relief u/s 89 if he gets arrears of salary.
Whether such relief can be claimed only once or it can be claimed as and when received?
For e.g.
Person is entitled to receive Rs. 100 as arrears of salary in FY 2012-13. However, such arrears of salary is spread over 5 years i.e. he will receive Rs. 20 each in FY 2012-13, 2013-14 and so on. So in each year he can claim rebate considering Rs. 20 for that particular year OR he should claim rebate in the FY 2012-13 when he is entitled to receive?
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