Relief U/s 89

Dear Members,

I want to know whether relief u/s 89 available to the employees if they already got the benefit of relief in previous years.

Example

Assessment Year                                    2006-07         2007-08   2008-09   2009-10    2010-11   2011-12

Taxable income                                        120000         140000    180000     220000      260000    280000

Arrears                                                        18000           24000         30000       40000

Total Salary Receivable                         138000           164000     210000     260000

40% of the total Arrears received in 2009-10   (Rs. 40800)

30% in 2010-11  (Rs 30600)

30% in 2011-12  (Rs 30600)

I want to know the procedure of calculation of relief under these circumstances, If possible Please guide.

Thanking You

Manoj