Salary payable for last year

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if aqn employeer is not paid salary for last 2 year to his employees what is the teratment for the same 

either this provision is adding back to income treatment in computation or else 

plz post your valuable comments

Replies (3)

In the year of receipt add as arrear of salary and claim relife u/s 89... please follow calculation provided u\s 89 for claiming relife

 

DEAR MEHUL

 

 

I ASKING FROM THE POINT OF VIEW OF employeer 

 

wheather the expenses of last year allowed or disallowed 

No it's not required to add back section 40 (a) (ia) not apply to Section 192

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