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Filing Form 10E is Mandatory to Claim Relief under Section 89(1)

What Is Relief under Section 89(1)?


Tax is calculated on your total income received during the year. If your total income includes any past dues paid in the current year, you may be worried about paying a higher tax on such arrears (usually tax rates have gone up over the years).

To save you from any additional burden of tax due to delay in receiving income, the tax laws allow a relief under Section 89(1). If you have received any portion of your salary in arrears or in advance, or you have received a family pension in arrears, you are allowed some tax relief under Section 89(1) read along with Rule 21A.


Income Tax Notice for Non-Filing of Form 10E


Starting income tax returns for the Financial Year 2014-15 (The Assessment Year 2015-16), the Income Tax Department has made it mandatory to file form 10E if you want to claim relief under Section 89(1).

Taxpayers who have claimed relief under Section 89(1) but have not filed form 10E have received an income tax notice from the Tax Department stating that –

The relief u/s 89 has not been allowed in your case, as the online form 10E has not been filed by you. The furnishing of Online form 10E is required as per sec.89 of the Income Tax Act


Filing Form 10E


Filing the form is quite a simple process. Follow the given steps to file form 10E. These are:

Step 1:
Open the official portal of the Income Tax Department.


Step 2:
Log in to the portal using your credentials. These include User ID, Password, and Date of Birth.


Step 3:
From the top menu, click on the e-file option. In the tabs, select the “Prepare and submit Online form (other than ITR).”


Step 4:
A new page opens. Here, in the forms drop-down option, you need to select “Form 10E”. Along with this, you also have to enter the assessment year accordingly. Once done, click on “continue.”


Step 5:
A new page opens where you can find the instructions to file Form 10E.


Step 6:
Read all the instructions carefully and fill in the relevant details accordingly.


Step 7:
After filling in all the details, confirm and “Submit” the form.

In case the information and filing of the form could not be completed in one go, save it in the way of a draft to save the efforts of filing the arrangement all over again.


Points to remember while filling the form:


•File this form before filing the income tax return.

•Choose the correct financial and assessment years.

•To avail the benefits of tax relief, submit Form 10E as proof.

•Various details regarding the arrears and income have to be submitted while filing the form.



Section 89(1) and filing of Form 10E are efficient methods to save oneself from spending hefty amounts on taxes for their income. Without this form, the individuals are not allowed to avail of the benefits.


Frequently Asked Questions (FAQs)


1.When was Form 10E introduced?
Form 10E was made mandatory by the income tax department from the financial year 2014-15.


2.How can form 10E be filed?
To file form 10E, visit the portal of the Income Tax Department, where you can find both the procedure and the form.


3.How should the assessment year be selected?
Select the assessment year according to the year of payment of arrears made.


4.When does the Form 10E have to be submitted?
Before filing the income tax returns, it is mandatory to fill this form to avail of the relief amount and its benefits.


5.Does the copy of Form 10E need to be submitted?
No. Since this is an online form-filing process; no copy has to be submitted along with the form.
Have any more questions regarding Form 10E or other calculations of relief?