Where there is a decision to increase the D.A. in March, 2020 with retrospective effect from 1.4.2018, and the increased D.A. is received in April, 2020, the increase is taxable-

1
In the previous year 2018-19
2
In the previous year 2019-20
3
In the previous year 2020-21
4
In the respective years to which they relate

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