Itr 1 filling issue in the year of joining

Nagendra Singh (student) (25 Points)

02 September 2021  
If in 26as tds deducte rs 0 but gross salary is 200000 but not any amount is received in fy because in this employee join job and this amount is received later on as a arrear so in this year itr file is better or not and in
which amount plz tell me with the consideration arrear calculation with form 10E