How to calculate arrear salary ?

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Sir, please guide me how to calculate arrear salary and whether i have to fill 10(e) online.
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Its actually employer pay some salary of earlier years in current year, is known as arrears of salary. Employer give its break up in form 16. To save any excess tax due to slab difference or otherwise due to this arrears of salary, rebate under section 89(1) is asked for in ITR. For that form 10E is fillied online.

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