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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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139 Comments

  1. Anitha N says:

    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.

  2. Dev Dutt says:

    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

    1. Dev Dutt says:

      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.

      1. ANITA BHADRA says:

        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.

  3. ANITA BHADRA says:

    You need to enter the amount in Form 10 E . It will not be auto populated .

    First Add details in Table 7 – arrears details

  4. P.Ponnusamy says:

    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.

  5. saifee says:

    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?

  6. Daman Tudu says:

    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.

  7. RAJAVEL says:

    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.

  8. PREETI UPADHYE says:

    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

  9. Shunmuga selvan k says:

    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.

  10. Puja kumari says:

    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.

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