Relief under sub-section (1) of section 89, form no.10e

This query is : Resolved

Manjit Singh (Querist)
Follow

11 July 2014 sir,
i am an employee of public sector undertaking.
i got the arrears of Rs.301989 in financial year 2013-14 from my previous office/DDO(same department), the arrears is for period related to financial year 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11. the concerned DDO already deducted the TDS before 31 march,2014. now i want to avail relief under sub-section (1) of section 89. I filled the form no.10E alongwith Annexure-1 & Table-A. when i submitted it to my employer/DDO office in June-2014, the dealing hand told that they have nothing to do with it and asked me to contact income tax department. he kept the form no.10E in office record file. kindly guide me further.

Manjit Singh

Manjit Singh (Querist)
Follow

23 July 2014 sir,
i am waiting for your valuable suggestions...

Manjit Singh

Manjit Singh (Querist)
Follow

23 July 2014 sir,
i am waiting for your valuable suggestions...

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

21 July 2025 Here’s what you can do in your situation regarding relief under section 89(1) and Form 10E when your employer/DDO is not cooperating:

1. Understanding the process
Relief under section 89(1) is available to reduce the tax burden caused by receiving salary arrears for multiple previous years in one year.
Form 10E is required to be submitted to the employer before TDS deduction so that they can compute relief and deduct tax accordingly.
Since TDS is already deducted (before 31 March 2014) without considering relief, your employer/DDO says they cannot help now.
2. Next step: Claim relief at the time of filing your Income Tax Return (ITR)
If your employer is unwilling or unable to revise TDS and give relief, you can claim relief under section 89(1) directly when you file your ITR for AY 2014-15 (the assessment year relevant to FY 2013-14).
You need to fill Form 10E while filing your ITR — the Income Tax Department requires this as proof of calculation for relief.
Attach the details of arrears and the respective years to which they pertain in your return.
3. How to proceed:
Calculate the relief under section 89(1) properly using Form 10E.
File your income tax return online and upload Form 10E.
If you have paid excess tax due to non-application of relief by your employer, you will get a refund after processing of your return.
Keep all documents related to arrears and Form 10E handy, as the assessing officer may ask for them.
4. If you want employer to revise TDS
You can request your employer to revise TDS and refund the excess deducted amount by recalculating after considering relief.
But since the dealing hand said they are not responsible, it may be difficult.
So your best bet is to claim relief yourself in your income tax return.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now