What is relief u/s 89?

Income Tax Income from Salary
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18

Im a bank officer, As part of our Bipartite settlement I have arrears salary pertaining to FY 17-18,18-19,19-20 received during FY 20-21.

  1. whiling filling ITR for better tax benefit can I show part of arrears income (received during FY 17-18) u/s 89(1) by filling 10E and rest as income during FY 20-21 ?
  2. I’m not finding section 89(1) to claim on Quicko while filling, can u help?
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