income tax on arrear salary

Entrust this task to a professional, who can prepare returns and also ensure refunds if any in time.  Professional tax consultants are more competent to guide you.

Repoeated query.

You have adequately been advised and obliged by experts.

It is better to consult and engage a local prudent chartered accountant / taxation lawyer for appreciation of facts/ documents, professional advise and necessary proceeding.

The amount received in arrears is liable for tax. However, relief could be claimed in terms of the provisions of Sections 89(1). Government employees furnish the prescribed statement to the employer (i.e. the Disbursing Officer) who is competent to grant relief.