Are Arrears of Salary Taxable?

When employee receives arrears of salary for the previous years, which was not taxed earlier on due basis, then salary received is taxed on receipt basis .
Arrears of salary are common for government employees as their salary get revised with every pay commission order.Advance salary received is always taxed on receipt basis.
A tax payer can claim relief u/s 89(1) for arrears or advance salary for which he should file form 10 E.      

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