Last year salary received in current year taxable or non taxable

If you received salary payments this year that relate to previous financial years, it's important to understand the tax implications. Generally, salary is taxed in the year it is earned, not necessarily when it is received. This means salary for February and March, even if paid in April, should have been taxed in the respective financial years they relate to. If not declared previously, it might be considered arrears and need to be shown in the current year's return.