recoveries made from salary for arrear given in earlier years

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how will a person compensate for the recoveries done from the salary of a person for the arrear given in earlier year. in the year of arrear being given, tds was deducted from arrear and the arrear amount falls in 20% slab rate. form 10E was not filed since there was no difference in the year of arrear given and in the year to which arrear belonged.
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If arrears were to be claimed for TDS........ form 10E must be submitted.......

If arrears were to be taxed in the year of receipt.... no question of it being 'arrear' !!


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