Salaried employees may get arrears payment due to pay revision. In that case, the tax burden for the salaried employee may increase because of the burden of past dues paid in the current year.
The Government has made provisions to provide relief to salaried employees in case of salary arrears in a particular year. The tax relief under Section 89 covers salary arrears and advance salary as well.
The relief under section 89 can be claimed by furnishing particulars of income in Form 10E.
Prerequisites to file Form 10E are valid user ID and password of e-filing portal.
Also Read: Tax Relief From Arrears – Filing of Form 10E In New Tax Portal
STEP BY STEP PROCEDURE TO FILE FORM 10E ON NEW I TAX PORTAL: –
Step 1: Log in to the e-Filing portal with user ID and password.
Step 2: On Dashboard, click e-File > Income tax forms > File Income Tax Forms.
Step 3: On the File Income Tax Forms page, select Form 10E.
Step 4: Choose the Assessment Year (A.Y.) and click Continue.
Step 5: On the Instructions page, click Let’s Get Started.
Step 6: Choose the required sections to be filled and click Continue.
Step 7: Once all the details are filled in, click Preview.
Step 8: On the Preview, click Proceed to e-Verify.
Step 9: You will be taken to the e-Verify page.
After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number.
Please keep note of the Transaction ID and Acknowledgement Receipt Number for future reference. An email confirming the successful submission of the form is sent to the email ID and mobile number registered with the e-Filing portal.
OTHER RELEVANT POINTS
(a) It is mandatory to file Form 10E if you want to claim tax relief on your arrear/advance income.
(b) Form 10E can be submitted through online mode only.
(c) Form 10E has to be filed before filing your Income Tax Return.
(d) In the case of non-filing of Form 10E, the Income Tax Return will be processed but the relief claimed u/s 89 will not be allowed, even the details of the relief claim are entered in the ITR.
(e) In case the relief claimed u/s 89 is disallowed, the same shall be communicated by the department through an intimation u/s 143(1) after the processing of ITR is complete.
Note: Form 10E is not yet enabled in the new portal.
The author can be approached at caanitabhadra@gmail.com
Author Bio
Hello Ma’am,
If wife has received family pension for last 4 years in one go, can this be still filled in 10E?
As in 10E, we need to enter income of last assessment year.
Year wise break up is required to avail relief under section 89
I am not file itr 1 last 3 years but arreas received. so can I claim 89 benifite without last 3 years file not submitted
Hi, i have filed form10ae. Mow, where to enter relief amount in itr2 form?
Unable to find form 10ee on income tax portal, how do I file 10ee online to claim exemption under rule 21aaa section 89a for foreign retirement account
Yes , File 10 E again in the financial year , you receive balance arrears
I can not find form 10ee in the income tax portal for filing to claim exemption 89a. Please help in advising how to file 10ee.
Form 10 E is very much available in the portal .
The Path is E File > Income Tax Forms >File Income Tax Form .
Select the middle option :- Person without business profession Income.
You need to enter the amount in Form 10 E . It will not be auto populated .
First Add details in Table 7 – arrears details
File 10 E in 2021-22 and claim relief from 2004 to 2020
On filing form 10e the system calculated figures are not auto populated. Can you guide me pls.
I am every year filing tax return,three years before i was eligible for Rs.23000 refundable under section 89(1) ,but forgot to file 10E,so i have not received any amount.Wheather i i am now eligible to file10E for relief under section 89(1).Kindly advise me.
i have received arrears of 2004 to october 2021 in november 2021. how to claim releif uner 10e and from which year
I have successfully submitted form 10E . But at final submission it show error kindly fill form 10E . Why ? And how to solve this problem.
Hi I am facing the same problem did you find any solution?
I am unable to fill form 10E for year 2019-20 as its not coming in dropdown.kindly provide solution as i have to claim relief under sec 89
I am also facing the same problem. Please share the solution if you find it.
While filing form 10E unable to save personal information
respected madam, i have received 75% amount of arrears of 2016 to 2020 but 25% is pending. so is it possible to revise 10e again after receiving 25% amount?
I have received Arrear From 2017 to 2020 in jan 2021. Whether 10E to filled for different assessment Year or single assessment year. Kindly help me.
Single Assessment year
Mam, the how to file form 10E for the assessment year 21-22
File 10E at the time of filing your return as explained in the article above
Arrear must be gross or net to file itr
Dear Sir/ Madam,
please tell me the process of filling 10 E for compensation amount received on account of termination.
The process is almost the same as filing Salary Arrears.
In case of any problem, send me a mail – caanitabhadra@gmail.com
I will certainly help you out.
Sir , i submitted my Form 10E and e verified by Adhar otp but after entering Adhar otp its showing Failed due to server Problem
please guide
How to refresh 10 e from,because calender of 10e from shows year below 2011-2012 calender doesn’t show 2012- 2021 year
For those who unable to save the personal details in form 10E please check whether there is father name is along with your name in pan card. if only your name is available in the pan card then form 10E saving is not done. i have changed my name in pan card through nsdl and e verification and then i tried to save. now iam able to save the personal details.
Can i file and e verify 10E first and then after few days gap file my itr and e verify iitr? Or is it necessary to file and e verify 10E and file and e verify ITR on same day
Sir I cannot verify my personal information in 10e form. It shows that in your profile contact details is little difference in address on pan and aadhar. I cannot modify the contact details. It shows in my profile contact details could not be update.
Sir i am salaried person. I received arrears of Fy 2020-21 in the month of Apr 2021 means FY 2021-22. Can i fill from 10 E now or how to show that arrears income in current tax filing.