prpri How To File Form 10E in New Tax Portal – Arrears Under Sec 89 How To File Form 10E in New Tax Portal – Arrears Under Sec 89

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.

e-Filing portal

Step 2: On Dashboard, click e-File > Income tax forms > File Income Tax Forms.

File Income Tax Forms

Step 3: On the File Income Tax Forms page, select Form 10E.

Form 10E

Step 4: Choose the Assessment Year (A.Y.) and click Continue.

Assessment Year

Step 5: On the Instructions page, click Let’s Get Started.

Instructions

 Step 6: Choose the required sections to be filled and click Continue.

Required sections

Step 7: Once all the details are filled in, click Preview.

Preview 

Step 8: On the Preview, click Proceed to e-Verify.

Step 8

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.

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

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72 Comments

  1. RAJANI KANTA BEHERA says:

    I filled 10E form correctly but for e verification the otp in regd. Aadhaar mobile no. was obtained and submitted. I did it several times but always the message appears that Form data has some error, fix it and try again. I am very sure that there is no error in form data. So how can I submit my 10e form under such situation.

  2. Kalicharan sharma says:

    10 e form is not taking 0 as previous year income,also not taking 0 as tax on previous year income.
    If we feed a non zero value as income or tax,and try to edit it as 0 , then again new portal is not accepting 0 during editing.

    Is there any other solution of it or we can hope any improvisation in new portal in some days????

  3. Amit says:

    Sir please help I am unable to fill form 10 e website says after e verify option and entering otp it says forms has some error please try again

  4. UMAKANTA ORAM says:

    What is the “Previous Years” in the Table A of Form 10E means. Is it previous Financial Years or is it previous Assessments Year. Please clarify. I got arrears for the FY 2017-18, 2018-19, 2019-20 in the FY 2020-21. So in the “Previous Years” column should i use the data of previous FYs or previous AYs

    1. Anita Bhadra says:

      Previous years mean the financial year. Arrears for 2017-18 will be in PY 2017-18 in Table A.

      For more details and method of calculation, refer to my article:- Tax Relief From Arrears – Filing of Form 10E In New Tax Portal dated 16.07.2021 on Tax Guru

    1. Anita Bhadra says:

      Write Rs 5 ( or any other amount )and later on edit the same.

      This is a new portal issue.
      I have mentioned this in my article Tax Relief From Arrears – Filing of Form 10E In New Tax Portal dated 16 July 2021.

      Go thru, step by step procedures, issues, and advice related to it.

  5. Swaty says:

    I am not able to save personal details on form 10 e
    Tried many times but the datails are not saved
    No error is coming but details are not saving even after clicking save link

    1. RAJAVEL B says:

      Unable to save personal details in form 10E. everytime i try to click on save button, iam unable to save. no error is coming and saving is also not happening. simply clicking multiple times. so that unable to claim form 10e. anyone else facing same problem

  6. umang shah says:

    hello Mam,

    Thanks for the details.

    I tried to file 10E for ay 2021-22. I furnished all details properly but I couldn`t submit my 10 E return, as error raised after applying otp. and the errors is not displayed.
    pls do the needful

  7. Karam chand omkar says:

    What will be filled in the cell of tax on total income as per column 2.
    Will it be the net tax payable or the actual tax paid as per ITR.
    Actually my net tax payable is 7029 for fy 17-18 as per ITR AY 2018-19 and the i got refunded the amount after filing it. So actual tax paid is 0.

    So kindly tell me what tp put in that cell.

    1. Anita Bhadra says:

      It will be net tax payable on taxable income. You got refund means your net tax payable was zero
      Enter the amount 0 in the coloum

  8. Shrikant chavan says:

    At the time of submission of form 10e after entering otp a error massage shown ” error in data. Pleas fix and try then.” I have tried many times but same error is showing. Kindly guide me how to fix it. Is it technical problem or data entering problem. Regards

  9. Nira says:

    At the time of submission of form 10e after entering otp a error massage shown ” error in data. Pleas fix and try then.” I have tried many times but same error is showing. Kindly guide me how to fix it. Regards

  10. Arun says:

    Hello, in form 10E, for the previous 3 years, net arrears amount or gross arrears amount is to be entered? I had received net arrears after tax and pf, nps deductions.

      1. Hari says:

        Madam
        My income for FY 2019-20 includes arrears of previous 3 years.My taxable income includes gross arrears ie including pf and nps portion.so if I distribute net arrear pertaining to previous years , my taxable income for this year will contain previous year’s pf and nps portion which increase my taxable income this year. So my doubt is why can’t we distribute gross arrear instead of net arrear? Clarification will be much helpfull..thanks in advance..

  11. Rajiv says:

    Gross salary or net salary to be given in form 10e. As system calculated tax does not auto take into account the deductions.if net salary is considered the tax amt tallies as per system and actually deducted.

  12. SUNIT SOMAN says:

    what is “Total income of the relevant previous year”

    is it the total income as per form 16 or the taxable income after deductions?

    do reply.

  13. C M Tandon says:

    If salary arrears are in negative and recovered by employer, can we fill form 10 E. These negative arrears (recoveries) are not updated by employer in form 26 AS. Tax for amount of negative arrears has already been paid in previous years.

    1. Anita Bhadra says:

      Negative arrears means recovery. The employer will not deduct TDS on recovery, where are the question of relief under sec 89(1) and filing of Form 10E.

  14. DUSHYANT says:

    I am unable to submit 10E form. At e-verify stage it shows.
    “Form data has some error. Please fix and try again,
    Kindly guide

  15. Parishek khandelwal says:

    I am unable to submit 10E form. At e-verify stage it shows.
    “Form data has some error. Please fix and try again,
    Kindly guide

  16. Ritesh Agarwal says:

    I received Salary Arrears for the previous three years, while filing Form 10E on new portal it shows an error: ‘Form Data Has some Errors. Please fix it and then try again.’
    What is the solution to it?

  17. Gurram srinivasulu says:

    While submitting OTP at form10 error is displaying like _form has errors please fix and try later
    Please can any on help mr

  18. Tanaya Shinde says:

    I am getting error after I enter my adhar top, saying “Form data has some error. Please fix and try again” please guide

  19. Sonia rani says:

    I am trying to fill my 10 E form.i m salaried employee.i have received arrears of last year in this financial year.when I fill tax liability of last year 0 it does not accept and needs some value.what should be filled there?

    1. VICKY KUMAR SINGH says:

      I am facing the same problem of not accepting zero, and also not submitting after Aadhar otp enter, on submitting it showing error and fix the error but i checked 100times that there is no error, what should i do

  20. Akash says:

    Hi Mam,

    Thanks for the Articles, Regarding the Compensation on Termination of employment-

    Few clarifications:

    1. Total Income(including Compensation)-I received around 3 lakhs for the compensation. Can I enter the total income of the income received from the different employer or only the particular impacted employer Total Income?

    2. What does it mean “ Total Income of three previous years immediately preceding the Previous year in which compensation is received”- What my understanding we need to add( Three years total income) and enter the details. Correct me if am wrong on this?

    3. Can it possible to add leave encashment relief under which section? It’s around 74K.

    Required your thoughts on this and thank you for your time in advance

    Regards,
    Akash

  21. Himangshu das says:

    I have received arrear on salary since 2017 to 2020 on January 2021. I have only the details of amount I have received as arrear. TDS deducted is not segregated year wise. Can you help me to segregate the tax details year wise .

    1. Anita Bhadra says:

      Your employer can provide the details of arrear calculation and Tax deduction ( based on investments in the earlier years ).

    1. Anita Bhadra says:

      Form 10E is enabled now. Login to portal
      The path is E File > Income Tax Form > File Income Tax Form
      There will be three tabs.
      Click on the middle one:- Person not having business Income

  22. RK Rathode says:

    Please refer Note at the end of the article – Form 10E is not yet enabled in a new tax portal.
    I hope, it will be enabled soon.
    Whenever it will be enabled, the procedure to file Form 10E will be as explained in the article.

  23. Banibrata Datta says:

    Thanks for the detailed information. The category ‘Persons not having income from business or profession’ has not yet been enabled in File Income Tax Forms. When do you think it will be enabled?

  24. Sajitha says:

    Hello Anita,

    I had to leave a company where I worked for 6 years and joined another company after 6 months. I received Gratuity & ex-gratia from the previous company after tax deduction (TDS).

    Is it possible to avail tax relief for Gratuity received from my previous company while filing IT Returns? If that so, is it by furnishing: Form 10E ?

    How about ex-gratia, is there any option for tax exception for ex-gratia as well?

    Thanks,
    Sajitha

    1. Anita Bhadra says:

      Sir
      Ex Gratia amount is exempted maximum up to Rs 20 Lakhs
      The exemption amount is subject to parameters i.e. Govt / Non- Govt Employee/ Applicability of Gratuity Act Etc

      The exemption is available under sec 10(10) of the Act. While filing your IT, enter the gratuity amount in Exemption U/S TAB

      Your Form 26AS / Form 16 must be showing the deduction amount.

      Enter the same in Tax Deducted TAB. Depends upon your total income from both the employers and eligible deductions etc, you will get refund on excess tax deducted by the previous employer

    1. Anita Bhadra says:

      Please refer Note at the end of the article – Form 10E is not yet enabled in a new tax portal.
      I hope, it will be enabled soon.
      Whenever it will be enabled, the procedure to file Form 10E will be as explained in the article.

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