REGARDING 89(1) 10E

1. Salary amounting to Rs. 2.25 lakhs is an arrear salary and it will be taxable in the year of receipt. 
2. For claiming relief u/s 89, form 10E must first be filed and then compute the relief amount u/s 89. There may be relief or there may not be. 
3. This salary will be taxable in the year 2019-20 if the same is received during May 2019. 
Please correct me if the above solution has an alternative view.