Salary on due basis or paid

vishal (na)     24 January 2021

If individual joined organisation in Nov 2019 but not received salary of 4-5 months till March 2020 in FY 2019-20 and now if he received unpaid salary in FY 2020-21 and now TDS deducted on that .Now can he file ITR of FY 2019-20 on the basis of due salary of 4-5 months or other option he can show arrears of salary in FY 2020-21 of those months and claim relief u/s 89 .what are your views.Please guide.