Salary - Arrears Tax Calculation -Big Problem

if arrears salary r declared to gov employee as per 6th pay commission recpmmendations...those arrear salaries must be considered on payment basis...

so in given prob only 20000 is considered for taxation in current AY.. remaining r considered in the year in which they r paid

this is as per circular.

according to the circular i m sure that tds under sec 192 will be deducted on payment basis....can anyone clarify abt the taxability of the arrears of salary in this case

 YA ya u r  right swajitha...even i have refered 194 now ...

Thanks , but can you tell me cir. no & date for referance.

 circular no.9 dated 29th sept 2008