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Urgent- plz help- relief u/s 89?

Krm91 (Student) (782 Points)

03 August 2016

I filed ITR without filing Form 10E and hence the relief was rejected as per Intimation. I am filing Form 10E now, but I have following queries-

1. Arrears of salary includes Rs2000 as exempt allowance, so should I show the figure without this exempt allowance, since the next column asks for fig of tax on total inc including arrears.

2. My employer prepared Form 10E considering only salary income for AY16-17 and net taxable inc for AY 14-15, 15-16. But I guess we have to consider net taxable income for AY 26-17 also. If that is the case then my relief u/s 89 increases than the fig as per employer.

3. Can Form 10E be revised again? I have not filed it but just asking.

Please help. Its urgent.

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5 Replies

Dinesh Mertiya (PROFESSIONAL) (761 Points)
Replied 03 August 2016

1. Arrears of salary includes Rs2000 as exempt allowance, so should I show the figure without this exempt allowance, since the next column asks for fig of tax on total inc including arrears.

Yes, during the preparing of Form 10E , net amount of arrear should be written and

calculate tax liability accordingly in relevant year

2. My employer prepared Form 10E considering only salary income for AY16-17 and net taxable inc for AY 14-15, 15-16. But I guess we have to consider net taxable income for AY 16-17 also.
As explained by you, ITR has been filed with claim under section 89(1).....
Form 10E is still pending to file

assessment order has been passed and demand has been raised
to remove demand, rectification request under section 154 can be uploaded

If that is the case then my relief u/s 89 increases than the fig as per employer.

I think, right information or calculation should be done and filled

3. Can Form 10E be revised again? I have not filed it but just asking.

If you have not filed form 10E then prepare it with all information .

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Udgam Koomar (Tax Technologist) (1949 Points)
Replied 03 August 2016

2000 is not required to be considered, calculate tax of old years as normally u would do with all deductions.

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Krm91 (Student) (782 Points)
Replied 03 August 2016

Originally posted by : Dinesh Mertiya

1. Arrears of salary includes Rs2000 as exempt allowance, so should I show the figure without this exempt allowance, since the next column asks for fig of tax on total inc including arrears.

Yes, during the preparing of Form 10E , net amount of arrear should be written and

calculate tax liability accordingly in relevant year

2. My employer prepared Form 10E considering only salary income for AY16-17 and net taxable inc for AY 14-15, 15-16. But I guess we have to consider net taxable income for AY 16-17 also.
As explained by you, ITR has been filed with claim under section 89(1).....
Form 10E is still pending to file

assessment order has been passed and demand has been raised
to remove demand, rectification request under section 154 can be uploaded

If that is the case then my relief u/s 89 increases than the fig as per employer.

I think, right information or calculation should be done and filled

3. Can Form 10E be revised again? I have not filed it but just asking.

If you have not filed form 10E then prepare it with all information .

Ok so i consider net taxable inc instead of salary for AY 2016-17 in caln. Also if income tax dept doesnt accept it i.e. net taxable inc instead of only salary inc in caln of relief u/s 89; then will i be allowed to revise Form 10E again?

Krm91 (Student) (782 Points)
Replied 03 August 2016

Can you file form 10E once again??

Dinesh Mertiya (PROFESSIONAL) (761 Points)
Replied 03 August 2016

In form 16, you will find the amount of gross salary including arrear of salary for earlier years under the head of income from salaries.....
You are required to divide into two part
1. Salary income for current year
2. Arrear Salary for earlier years (other than current year)

In calculation of relief, income mentioned in point 1, have no role
return of earlier years, should be considered including income mentioned in point 2

revise form 10E..??
I Think,.............probably ....no