What needs to be entered under previous year(s) column in table a of income tax form 10e annex. i ?

Dear All, I am tasked with filing income tax form 10E to get tax relief u/s 89 against arrears. As per attached screenshot taken from online Form 10E Annexure I, Income Tax web site asks to fill Assessment Year in Table A as shown in error line, despite column head is titled as Previous year(s). I have consulted many CAs in this regard. Some are of the view that I need to mention financial year for which arrears pertains to. For example, if arrears pertains to financial year 2014-15 then 2014-15 should be mentioned under "Previous year(s)" column in Table A of Form 10E Annexure I. While other CAs have advised me to mention assessment year for every previous year (financial year) for which arrears pertain to. For example, if arrears pertains to financial year 2014-15 then 2015-16 should be mentioned under "Previous year(s)" column. Both advice are opposite to each other. So, confusion is still there: I do not know which one to follow. I request you to please guide, what needs to be mentioned under Previous year(s) column in Table A of Form 10E - Financial Year, or corresponding Assessment Year? I would appreciate an early reply. Kind regards, Jagjeet Sharma

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