Sec 89 benefit on NPS arrear

DR SUNDEEP NIGAM (DOCTOR)     13 February 2021

Dear Sir

 I am a government employee. This FY government contributed rs 2 lakh of NPS arrear which was not contributed between 2013-2016. Equal 10 % amount was deducted from my salary. This NPS amount is over and above.  My regular NPS contribution

Now since this 2 lakh amount is over and above of regular government contribution it is tax @ 30%.

 Can I take sec 89 benefit as this 10% government contribution was tax free in previous years.

    I will be thankful for your guidance