Income tax on arrears of salary

he can claim relief u/s 89 of income tax act.

I feel reply of Mr Yashment Jain is correct.After deductions U/S 89 tax wil be charged on balance amount and further claims of investments made during that year also be checked.

Do consolidation of accounts of a wholly owned subsidiary is mandatory or can we append the seperate accounts of parent and subsidiary company in the Annual Report of the parent company? If it is required can we restict on BSheet and P&LAccount only without other detailed shedules, notes policies etc.

CALCULATION OF ARREAR OF SALARY RS.1500PER MONTH FOR PREVIOUS YEAR 2006-07

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