04 October 2021
In case of receipt in arrears or advance of any sum in the nature of salary, relief u/s 89 can be claimed. In order to claim such relief, the assessee has to file Form 10E. The Form must be filed before filing the Return of Income. It is mandatory to fill out Form 10E if you want to claim tax relief under Section 89(1) of the Income Tax Act 1961. Under Section 89(1) of the Act, you are eligible to claim tax relief for delayed salary received in the form of arrears. Any arrears received are reflected in Part B of your Form 16. The following steps explain the process of filing the Form 10E –
Log into your Income Tax e-filing account Go to e-File and then Income Tax Forms Select ‘FORM NO. 10E - Form for relief u/s 89’ under ‘Form Name.’ Select the Assessment Year (or AY) for which you need to file Form 10E (for example, select Assessment Year as 2016-17, if the arrears of salary you have received are for the Financial Year 2014-15 (or Assessment Year 2015-16) Select the Submission mode and click on ‘Continue.’ Fill out the applicable details and click on the ‘Save Draft’ button For the Arrears of Salary, please select Annexure-I* and fill out the details as applicable Click on ‘Preview & Submit’ to review the details and then submit the Form