PLEASE HELP IN CALCULATING INCOME TAX

For FY 2020-21 and FY 2021-22, income tax follows the standard progressive slab structure (starting at 5% for income above ₹2.5 lakh). To claim relief on salary arrears under Section 89, you must file Form 10E on the official Income Tax e-Filing website before submitting your ITR. This form allows you to adjust the tax impact by recalculating your liability as if the income had been received in the year it was originally due.