How to calculate tax on arrear salary?

Arrear of salary is taxable under section 89(1). Arrear is a portion of salary which is received for service done in previous years.

Tax can be easily calculate by following the simple steps mentioned below:

Step I: Calculate tax payable on total income including the additional salary (Arrear of salary) of relevant P.Y. in which it is received.
Step II: Calculate tax payable on total income excluding the additional salary of the relevant P.Y. in which it is received
Step III: Step I – Step II
Step IV: Compute tax on total income including the additional salary in the P.Y. to which such salary Relates.
Step V: Compute tax on total income excluding the additional salary in the P.Y. to which such salary relates
Step VI: Step IV – Step V
Step VII: (Relief) = Step III – Step VI
Step VIII: (Tax payable) = Step I – Step VII

thank you sir,

but one thing more does 10(e) is required to be taken from the employer.