arrear of lease accomodation

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one of the employee working in my company has applied for lease accommodation in the financial year 2013-14 but competent authority has not sanctioned it in that year, later on it was sanctioned in feb2015 and arrear of 180000(difference between HRA received for the year 2013-14 and eligibility of lease accommodation) has been paid to him in the month of FEB-2015. For year 2013-14 his TDS on salary is calculated on the basis of HRA received by him then how to treat 180000 in this year ,whether he is eligible for Relief under 89(1),whether this arrear affect TDS for the year 2014-15one of the employee working in my company has applied for lease accommodation in the financial year 2013-14 but competent authority has not sanctioned it in that year, later on it was sanctioned in feb2015 and arrear of 180000(difference between HRA received for the year 2013-14 and eligibility of lease accommodation) has been paid to him in the month of FEB-2015. For year 2013-14 his TDS on salary is calculated on the basis of HRA received by him then how to treat 180000 in this year ,whether he is eligible for Relief under 89(1),whether this arrear affect TDS for the year 2014-15

AI Summary

Relief under Section 89(1) for salary arrears can address tax on retrospectively paid housing benefit. Arrears paid in 2015 for lease accommodation applied for in 2013-14 raise whether such salary arrears are taxed in the year of receipt and whether the employee may claim relief under Section 89(1) for amounts relating to an earlier year; they also raise employer and employee TDS adjustment and documentation requirements where salary components are recharacterised after the original year.