The All of Central and State Govt employees Arrears Pay which comes from the 7th Pay Commission, and this Relief had already past. 

But the some of the employees of Govt or Non-Govt Concerned who have may get  the Salary Arrears from there previous years and they may get the relief the Income Tax U/s 89(1) by the Salary Bifurcation the Salary Year to Year and can get the tax relief by this section. 

Some of the employee who have got the arrears salary from 2000-01 or 2016 or between the period of FY 2000-01 to F.Y.20016-17.

Download the Automated Arrears Calculator U/s 89(1) with Form 10E up to F.Y.2016-17 [ This Excel Utility can prepare your Arrears Calculation from the Financial Year 2000-01 to 2016-17, up to date version]