Relief u/s 89(1)

hai friends, 

i have received arrears of salary during the year 2019 -20 Rs.300000. PF is deducted Rs.60000 from this arrears of salary. for claiming relief u/s 89 (1) which amount is to be considered as arrears 300000 or 240000? please advice

Replies (1)

In my opinion, Rs. 3,00,000.00 is to be considered for calculations and Rs. 60,000.00 is to be treated as deduction under chapter VI

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