Form 10E – Arrear of Salary Relief u/s 89

Form 10E is a document that needs to be submitted online for claiming relief under section 89 of the Income Tax Act, 1961.

This relief is applicable when an individual receives an advance or arrear payment in the form of salary, profit in lieu of salary, or family pension during a financial year.

By filing Form 10E, individuals can provide the necessary particulars of their income to claim this relief.

Here is a breakdown of the sections in Form 10E:

1. Personal Information: This section requires the individual’s PAN (Permanent Account Number) and contact details.
2. Annexure I (Arrears): Individuals need to provide details of salary or family pension received in arrears.
3. Annexure I (Advance): This section is for reporting salary or family pension received in advance.
4. Annexure II & IIA (Gratuity): If there has been a payment in the nature of gratuity for past services, the relevant details need to be provided in this section.
5. Annexure III (Compensation): This section is applicable for payments received as compensation from the employer or previous employer upon termination of employment after continuous service of not more than 3 years or where the unexpired portion of the term of employment is also not less than 3 years.
6. Annexure IV (Pension): If there has been a payment in commutation of pension, the details should be provided in this section.
7. Declaration: The form concludes with a declaration by the individual.

Based on the nature of the amount received (arrears, advance, gratuity, compensation, or pension), the individual needs to select the appropriate annexure while filing Form 10E.

It’s important to note that Form 10E is submitted online through the e-Filing portal, and it is specifically available for registered users who are individuals. By furnishing the required income particulars in Form 10E, individuals can claim relief as per Section 89 of the Income Tax Act, 1961 in the Income Tax Return form selected for a particular year.

Below is step by step process to file 10E:

1. Login to www.incometax.gov.in. Go to e-file – Income tax forms – File income tax forms

Choose persons other than income from business & profession and here you can find option of form 10E

Click on lets get started

Choose Assessment year and click on continue

Select Relevant Annexure’s:

Select Tabs one by one and fill the information

Example: This is Annexure I – Arrears Salary add all desired details one by one:

After filing all details, select preview

After checking thoroughly click on proceed to E-verify and Verify the form with options provided

and finally you will get acknowledgement number of filing of form 10E

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