Income Tax Arrears Relief Calculator u/s 89(1) with Form 10E for FY 2023-24 and AY 2024-25

Salary arrears are understood as unpaid wages of the previous period accrued in the current year. There may be a subsequent revision of the employee's wages or a disputed wage which is then issued by the employer.

source https://www.caclubindia.com/articles/income-tax-arrears-relief-calculator-under-section-89-1-with-form-10e-for-fy-2023-24-and-ay-2024-25-49343.asp