Income tax query

Basic + DA received in Arear is not a part of Current year Salary so the same has to be overlooked while calculating HRA Exemption u/s 10(13A).......

Answer to Query-2:

No Permission is required from AO, just need to mention your Relief details in rhe concerning schedule of ITR ....the form 10E is to be kept for record purpose with us(duly signed by CA)and this form need not to be submitted with ITR whether filed manually or electronically.

thanks but i think if arrear relates to current year than they are to be taken in hra calculation for arrears relating to previous years they are not to be taken thats sure but only confusion is if arrear relate to current year than are they to be taken or not for hra calculation