section 89(1)

Sec 89(1) salary-arrears

section-89-relief-of-salary

Relief-under-section-89-1-for-arrears-of-salary

Rules/Income-Tax-Rules

If you have received any portion of your salary in arrears or in advance, or you have received the family pension in arrears, you are allowed some tax relief under section 89(1) read along with Rule 21A.

https://financialcontrol.in/tax-relief-under-section-891-on-salary-arrears/

Relief u/s 89(1) can be claimed by the assessee by filing Form 10E with the Income Tax and submitting the same to the employer.