Form 10E is all about claiming relief u/s 89 where the taxpayer has received a salary as an arrear or in advance during any previous financial year from the employer(s). In order to claim the relief u/s 89, Form 10E should be filed prior to the filing of Income Tax Returns for the respective assessment year.
Relief u/s 89 is provided under the Income Tax Act to the Individual taxpayer as the total income of the taxpayer is assessed at a rate higher than what is supposed to tax in the respective financial year due to receipt of salary as arrears or advance salary.
Filing of Form 10E is mandatory for those taxpayers who have received a salary as arrears or in advance. The taxpayer can file Form 10E online after login into their e-filing portal on New Income Tax Portal.
The relief claimed u/s 89(1) disallowed while processing ITR
What information is available in Form 10E?
| Section | Particulars |
| 1. Personal Information | PAN and Contact Details |
| 2. Annexure I (Arrears) | Salary/ Family pension received as an arrears |
| 3. Annexure I (Advance) | Salary/ Family pension received as an advance |
| 4. Annexure-II and IIA (Gratuity) | Payment in the nature of Gratuity in respect of past services |
| 5. Annexure III (Compensation) | Payment in the nature of compensation from the employer or previous employer at or in connection with the termination of employment after continuous service of not more than 3 years or where the unexpired portion of a term of employment is also not less than 3 years. |
| 6. Annexure IV (Pension) | Payment in commutation of pension |
| 7. Declaration |
What if I forget to file Form 10E?
In the case where the taxpayer has not filed Form 10E and filed their Income Tax Return (ITR) for the respective assessment year, their ITR will get processed but the IT Department will not consider the relief u/s 89 since the taxpayer has not filed Form 10E prior to filing the ITR for the respective AY details of which can be seen in the intimation u/s 143(1).
How to file Form 10E on New Income Tax Portal?
Follow these simple steps to file Form 10E for the respective Assessment year to claim relief u/s 89.
Step 1:
Login to your e-filing portal and navigate to File Income Tax Forms under Income Tax Forms.
Step 2:
Select Form 10E under Person without Business/ Professional Income
Step 3:
Select the respective assessment year for which Form 10E is to be filed.
Step 4:
Taxpayers are required to file the relevant column details in Form 10E. Click on the checkbox that is relevant to your Form 10E. Enter the details as per your Form 16 Annexures.
Step 5:
Verify and submit Form 10E.
