1. Further to my article How To File Form 10E in New Tax Portal – Arrears Under Sec 89 dated 21.06.2021, let’s try to understand the calculation of Relief and procedure to file FORM 10E with the help of practical Illustration
Form 10 E is enabled on New Income Tax Portal.
2. ILLUSTRATION: Mr. Prasanna received the arrears of salary in FY 2020-21. The Arrears pertains to the salary for FY 2017-18, FY 2018-19, FY 2019-20. Details are as follows:
| Sl | Particulars | Financial Year | Assessment Year | Amount (Rs.) | Amount( Rs.) |
| a | Taxable Salary | 2020-21 | 2021-22 | 8,00,000 | |
| b | Arrears for the year | 2017-18 | 2018-19 | 75,000 | |
| c | Arrears for the year | 2018-19 | 2019-20 | 1,00,000 | |
| d | Arrears for the year | 2019-20 | 2020-21 | 1,25,000 | |
| e | Total Arrears (b+c+d) | 3,00,000 | |||
| f | Total Salary (including Arrears (a+e) | 2021-22 | 11,00,000 | ||
| g. | Tax (including H&E Cess) on total salary including arrear ( Tax on income (f)) | 2021-22 | 1,48,200 | ||
| h. | Tax (including H&E Cess) on total salary without considering arrear ( Tax on (a)) | 2021-22 | 75,400 | ||
| i | Additional Tax due to Arrears (g-h) | 2021-22 | 72,800 |
3. CALCULATION OF RELIEF UNDER SECTION 89(1) It is advisable to do the following calculations and keep the figures ready for cross-checking before filing Form 10E on the new Income Tax Portal. New Income Tax Portal is giving wrong tax calculation which is editable and can be corrected as per the pre calculated amount .
| Sl | PARTICULARS | FY 2017-18 (AY 2018-19) | FY 2018-19 (AY 2019-20) | FY 2019-20 (AY 2020-21) | |||
| Before Arrears | After Arrears | Before Arrears | After Arrears | Before Arrears | After Arrears | ||
| a | Total Income (Rs.) | 575000 | 575000 | 600000 | 600000 | 675000 | 675000 |
| b | Arrears | 75000 | 100000 | 125000 | |||
| c | Total Income (a+b) | 575000 | 650000 | 600000 | 700000 | 675000 | 800000 |
| d | Deductions | 150000 | 150000 | 150000 | 150000 | 150000 | 150000 |
| e | Net Taxable Income(c-d) | 425000 | 500000 | 450000 | 550000 | 525000 | 650000 |
| f | Tax Liability * | 9013 | 12875 | 10400 | 23400 | 18200 | 44200 |
| g | Tax on Arrear (tax after arrears- before arrears) | 3862 | 13000 | 26000 | |||
| h | Total Tax on Arrears in respective years | If the amount is received in respective years, the tax liability would be Rs 3862+13000+26000 = Rs 42,862 | |||||
| i | Relief U/S 89(1) | Additional Tax Liability due to late receipts of amount Rs. 72,800-42,862 = Rs. 29938/- | |||||
4. TAX CALCULATOR For calculating Tax Liability * of previous Financial Years Income: go to www.incometaxindia.gov.in ( Registration & login is not required for tax calculator)
Click on Tax Tools under the heading Tax Information & Services
Click on Income and Tax Calculator
Select Assessment Year > Enter the amount. Tax Liability will be calculated automatically.
You can calculate tax liability (pre receipt of arrears and post receipt as well) for each of the previous years with the help of this calculator.
4. FILING OF FORM 10E: Refer to heading Step by Step Procedure to File Form 10E in the article How To File Form 10E in New Tax Portal – Arrears Under Sec 89 dated 21.06.2021.
Login to http://www.incometax.gov.in
On theFileIncome Tax Formspage, selectForm 10E.
Choose theAssessment Year (A.Y.)and clickContinue.
On theInstructionspage, clickLet’s Get Started.
Choose the required sections to be filled and clickContinue.
Personal Information will be auto-populated. You can edit/ modify if required. Click on Arrear Salary / Family Pension
First, enter the details in Table A (as calculated above with the help of a tax calculator)
Now add the details in Arrears Salary (Annexure 1) & cross-check the amount calculated with the help of the tax calculator and amount auto calculated in Form 10E above.
New Income Tax Portal is giving wrong tax calculation which is editable and can be corrected as per the below calculation. It is not even accepting 0 value wherever tax is Zero. Write X amount i.e Rs 10 and Edit later on before clicking on save.
Click on Save & file Form 10E after e-verifying the same.
Note: An online session of live filing of Form E will be conducted by the Author on Knowledge Sharing Hub on 31st July 2021 at 08.00 pm. For attending the session, please contact CMA Satish Mehta – Mobile Number +91 9825231592
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Disclaimer: The article is for education purposes only.
The author can be approached at caanitabhadra@gmail.com
Author Bio
While filling form 10e what should I enter in columns of total income of previous years and current year- total income including capital gains or excluding capital gains as CG is taxed at special rates.
Can Standard Deduction be claimed from arrear salery in respective year while filling form 10E, when it was not claimed before due to non payment in whole year.
Yes
Thanks for your kind reply Mam. But it could not be possible to take benefit of standard deduction from arrear while submitting form 10E. If I reduce the amount of standard deduction from arrear of respective year in column-3 of form 10E, The system by default reduce the total amount of arrear according and paste on page first. I am being looser in that case.
System is auto calculating tax as per old regime in column 6 of form 10E, while I have opted new regime since FY 2020-21 ?
You need to edit the details in personal particular : Click yes on opted for new regime . System will auto calculate the rates applicable for new regime
System is not giving benefit of senior citizen while auto calculating tax for column 6 of form 10E?
The system will give the benefit of Sr citizen if the date of birth is correctly entered in personal particular / profile section of the return.
Which amount should be filled in column 5 of form 10E , Calculated amount or the amount already paid in respective year?
Calculated amount
Please sent in excel 10e calculation for the FY 2021-22.
I am trying to file form 10e but the system calculation figures are not auto populating, please guide me what to do and how.
I am trying to file form 10e but the system calculation figures are not auto populating.
Please guide me of what to do….
Form10e submission failure through bank account EVC, it shows server not responding
Form 10E, not showing in New Income tax Portal, how to claim relief under section 89
Not able to locate Form 10E on new portal. Please help
In 10E Filing ,for adding arrears income should we take gross arrears or net arrears
while submitting form10e it shows your pan has not linked with aadar, but pan and aadar has already linked. pls anybody give solution.
submitting 10e several times, it is failed,,Objection :- NO RESPONSE RECEIVED FROM SERVER, please help guide me.
submitting 10e several times, it is failed,,Objection :- NO RESPONSE RECEIVED FROM SERVER, please help guide me.
while calculating tax on total income as per column number 2 & 4 should i include relief availed u/s 89 in that particular previous year (FY) or not ?
I am unable complete personal information in Form 10E. Kindly give solution.
iam also unable to save personal details in form 10e. they are saying to wait for some days. the issue is taken by the team. but almost a month has been passed till now no resolution
Despite submitting 10e several times, it is failed,,Objection :- NO RESPONSE RECEIVED FROM SERVER, please help guide me.
I cannot see the option to choose 2019-20 in the drop down for ‘Previous Year’. Has anyone faced a similar issue?
UNABLE TO COMPLETE PERSONAL INFORMATION IN FORM 10E.SAVE BUTTON IS NOT WORKING.
I’m also facing same problem. Personal details tab is showing incomplete in Form 10E and is not allowing us to save it after modification. Grievance redressal is not giving any reply. Somebody give solution.
I am also facing the same issue… anybody plz help any solutions
Now save button is working
While calculating tax in 2 & 4 column, should we consider rebate or not applicable for that particular financial year
While calculating tax in column 2 & 4, should we consider rebate or not applicable for that particular financial year? Because tax already paid after considering the rebate right?
1. In form 10E the column “Previous Years” means the The year Assessment years to which arrears belong.
Can we correct form 10E after submitting it, and filling ITR-1
Sir, form 10e disappeared again from the new portal, please help
Form 10E is not disappeared. It is very much enabled on the portal
E File > I Tax Forms > File Income Tax Forms
Verification of 10 E done. Now the system is charging penalty of Rs 5000 under sec 234 F for late submission of ITR . Is it due to last date of filing ITR 31 july? Is Portal ka bhawan hi malik h.
Form 10E submitting started
Good to know.
Please check / Recheck details in Form 10E before submission.
It is observed that in some cases, Prefill / Autofill amount is incorrect.
Cross-check with manual calculation of Relief amount before submission of Form 10E
E verification of 10 E done. Now the system is charging penalty of Rs 5000 under sec 234 F for late submission of ITR .Mam please tell the way to avoid this penalty.
Same problem, please post solution with screen shots.
While confirming personal details during filing 10e it doesn’t save. Save button is not working
Same problem… Tried many times but no success so far… Lodged grievance two times… No solution… Please any one tell what is the way out
Same problem
Kindly guide us there any solution
Form 10 E says some error in form and not able to e-verify looking for solutions
I have an error when submit my form 10E.can i submit 10E after submit my tax return form.
After e- verification of submission of 10E one error message comes, your form has some errors, fix it and try, but they don’t show where the error and when reopen the same file then first calculation part shows no tax calculating data. What is it’s solution please tell
After clicking on edit it shows previous filled calculation but on submitting the same error message appears.
Same error, form data has errors.. what do we do now??
I got solution
Please post the soln
Really! Plz do forward the solution.
Solution???
Still same problem persist. if you have got the solution please post
Yes, can u share the solution please?
Please go for BANK ACCOUNT EVC VERIFICATION OPTION at final step form will be SUBMITTED.i tryed and submitted successfully. Don’t Go for adhaar verification. Try it
Same error. While filing form 10E after entering OTP for e verification the website says ‘error in form data. Please fix the error and try again.’ Even after entering correct particulars and repeated attempts unable to file form 10E. Kindly provide a solution for the same.
I received Salary Arrears for the previous five 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?
On submitting form 10 E error message ‘form data has some error’ plz fix and then try again. What is actual problem? Please tell me
On submitting form 10 E error message ‘form data has some error’ plz fix and then try again. What is actual problem? Please tell me
Mam, can you please tell me whether to enter taxable income or total income after deduction of arrears in the field “Total income (after deduction of arrears)” in form 10E.
Thank you.
The query is for which Row No.?
Form 10E – First row is total income before Arrear,
2nd is the amount of Arrears & 3rd is total income including Arrears
No madam u are wrong, Ist entry is the taxable income excluding arrears not total income
I fill up 10 E form along with itr 1 on 18.10.20(A.Y.20-21),but yet not processed.
Grievances 6 submitted, but no response.
I am senior citizen (Gramin Bank officer). Communication received Rs 900000. Is it taxable income?
Same issue
Form 10 e data error found please fix it this error found after submitting my 10e form e verification please let me know
Has the problem been resolved now???
Same form 10 E submitting error. Form data has errors, please fix it and try again. Please post reply after the issue is resolved
Form 10E has some bugs, hope Government / Portal Administration solve the issue as early as possible.
form data has some error
‘Form Data Has some Errors. Please fix it and then try again.problem while submitting 10e form please help
It is a portal new Income Tax Portal issue. At this point in time, we have no option but to wait for some time.
After submitting form 10e a msg received as “Form data has some error. Please fix and try again” please give solution.
After submit 10 E there is showing ” Form data has some error please fix it and try again”
after submitting form 10e a msg received as (Form data has some error plz fix and try again later) please give me a solution…thnx
It is a portal new Income Tax Portal issue. At this point in time,
No solution is available at this point in time but to wait for some time.
After submitting form 10e a msg received as “Form data has some error. Please fix and try again” please give solution
if u find reply please let me know at kandwal3@gmail.com
We all waiting for a reply from Government / Portal Administration for this issue.
Hope to get it soon
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?
Informative article.