FORM 10 E Arrears on salary

While calculating relief under section 89, arrears amount of last financial year will be considered net of PF amount deducted or it will be considered Gross?

Basically my question is benefit of PF amount deducted will be available in last year while calculating relief or not?
Replies (2)

Yes, you can avail any such tangible deductions.

If PF is already considered during last FY then gross amount will be the relief.Else net amount

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