Tax on salary paid in arrears due to resignation

section 15(a) of the Income Tax Act says, any salary due from an employer or a former employer to an assessee in the previous year, whether paid or not, is taxable as salary. In view of the same, in my opinion, the arrears of salary is required to be taxed in the F.Y 2012-13 i.e., A.Y 2013-14.

It will depend on the terms contained in the appointment letter:

Case 1:  If it is mentioned that salary in case of resignation, will be paid for two months together, then it shall be taxable in FY in which it became due. In above example, it becomes due in April'13, then it shall be taxable in Financial year 13-14(i.e.AY 14-15), though the salary got accrued in Feb & march only, but the same became due in April'13.

Case 2: If nothing is mentioned as such, then it shall be taxable as & when it becomes due(it will depend on the case,when the salary becomes under normal scenario----payable on 1st Day of the subsequent month, or the last day of the current month)

Hi thanks for the prompt reply. But specifically will the relief under the section which provides relief for salary received in arrears not be applicable ... Section 89(1) .. I guess

My appointment letter is silent on any F& F terms and conditions and my salary is normally paid in the last day of the month