FORM 10 E Arrears on salary

This discussion clarifies how to calculate relief under Section 89 for salary arrears, specifically concerning Provident Fund (PF) deductions. The key question is whether the arrears amount considered for relief should be gross or net of PF. The consensus is that if PF was already accounted for in the last financial year, you can claim relief on the gross arrears amount. Otherwise, the net amount will be used.