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Taxguru - In-How To Submit Form 10E To Claim Section 89 Relief
Taxguru - In-How To Submit Form 10E To Claim Section 89 Relief
Taxguru - In-How To Submit Form 10E To Claim Section 89 Relief
taxguru.in/income-tax/submit-form-10e-claim-section-89-relief.html
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Ans. 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.
Ans. No, there is no need to download Form 10E as the submission can be done online
after log in to e-Filing portal.
Ans. Form 10E has to be filed before filing your Income Tax Return.
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Ans. Yes, it is mandatory to file Form 10E if you want to claim a tax relief on your arrear /
advance income.
Q. 5 What will happen if I fail to file Form 10E but claim relief u/s 89 in my
ITR?
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Ans. If you fail to Form 10E but claim relief u/s 89 in your ITR, your ITR will be
processed but the relief claimed u/s 89 will not be allowed.
Ans. In case the relief claimed by you u/s 89 is disallowed, the same shall be
communicated by the ITD through an intimation u/s 143(1) after the processing your ITR
is complete.
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1. Overview
The total Income Tax liability is calculated on the total income earned during a particular
Financial Year. However, if the income for the particular Financial Year includes an
advance or arrear payment in the nature of salary, the Income Tax Act allows relief (u/s
89) for the additional burden of the tax liability. Form 10E needs to be filed to claim such
a relief.
Registered user on the e-Filing portal with valid user ID and password
3.1 Purpose
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The Income Tax Act u/s 89 provides relief to an assesse for any salary or profit in lieu of
salary or family pension received by an assesse in advance or arrears in a Financial Year.
This relief is granted as the total income assessed is at a rate higher than that at which it
would otherwise have been assessed. Such relief can be claimed by furnishing particulars
of your income in Form 10E.
All registered users, being an Individual, on the e-Filing portal can furnish particulars of
their income in Form 10E for claiming relief as per Section 89 of Income Tax Act, 1961.
4. Form at a Glance
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4. Annexure II & IIA (Gratuity) – Payment in nature of Gratuity in respect of past services
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7. Declaration
Based on the nature of amount received, appropriate annexure needs to be selected while
filing Form 10E.
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4.2 Annexure I (Arrears)
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This part contains general details of Salary / Family Pension received in advance.
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This part contains general details of payment in nature of compensation from the
employer or previous employer at or in connection with termination of employment after
continuous service of not more than 3 years or where the unexpired portion of term of
employment is also not less than 3 years.
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4.7 Declaration
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5. How to Access and Submit
Follow the below steps to fill and submit Form 10E through online mode.
Step 1: Log in to the e-Filing portal using your user ID and password.
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Step 3: On the File Income Tax Forms page, select Form 10E. Alternatively,
enter Form 10E in the search box to file the form.
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Step 5: On the Instructions page, click Let’s Get Started.
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Step 7: Once all the details are filled, click Preview.
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Step 9: You will be taken to the e-Verify page.
Tags: Efiling, FAQs, filing income tax, income tax, income tax act 1961, Income Tax
Portal, Income Tax Return
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