Section 89 relief is available when salary, family pension or certain retirement-related payments are received in arrears or in advance and are taxed at a higher rate because they are received in one year.

To claim this relief in your Income-tax Return, you must first file Form 10E on the Income-tax e-Filing portal. After Form 10E is filed, the acknowledgement details can be entered in myITreturn while preparing your return.

When is Section 89 relief used?

Section 89 relief may apply in cases such as:

• Salary received in arrears
• Salary received in advance
• Family pension received in arrears
• Gratuity, where applicable
• Compensation on termination of employment, where applicable
• Commutation of pension, where applicable

Details required before entering Section 89 relief in myITreturn

Keep the following details ready before proceeding:

• Form 10E acknowledgement number
• Date of filing Form 10E
• Amount of relief calculated under section 89
• Salary arrears or advance salary details
• Form 16 or arrears statement from employer, if applicable

Steps to add Section 89 relief in myITreturn

Step 1: Log in and select the member profile

Log in to myITreturn.com and select the member profile for whom section 89 relief needs to be entered.

Step 2: Open Relief u/s 89 from Deductions

Click on Deductions from the top menu bar. From the dropdown list, select Relief u/s 89.

Step 3: Enter Form 10E acknowledgement details

Enter the Form 10E acknowledgement number and the other details displayed on the screen. Ensure that the details match the Form 10E filed on the Income-tax e-Filing portal.

After entering the details, click on Save.

How to file Form 10E?

Form 10E has to be filed separately on the Income-tax e-Filing portal before claiming section 89 relief in the ITR.

Click here to read the detailed guide on Section 89 relief and Form 10E filing.

Common mistakes to avoid

• Claiming relief under section 89 without filing Form 10E.
• Entering an incorrect Form 10E acknowledgement number.
• Selecting the wrong Assessment Year.
• Entering relief amount without checking Form 16 or arrears calculation.
• Saving the details but not reviewing the final tax summary.
• Filing the ITR before Form 10E is successfully submitted.

Conclusion

Section 89 relief can reduce the tax impact when arrears or advance salary are taxed in one year. To claim this relief correctly, file Form 10E first, then enter the Form 10E acknowledgement details in myITreturn under Deductions > Relief u/s 89.

After saving the details, always review the tax summary before filing the return.

FAQs

1. What is Section 89 relief?

Section 89 relief helps reduce tax hardship when salary, family pension or certain payments are received in arrears or in advance and are taxed at a higher rate in one year.

2. Is Form 10E required for Section 89 relief?

Yes. Form 10E should be filed before claiming relief under section 89 in the Income-tax Return.

3. Where do I enter Section 89 relief in myITreturn?

Go to Deductions in the top menu bar and select Relief u/s 89.

4. What details are required in myITreturn?

You need to enter the Form 10E acknowledgement number and other required details displayed on the screen.

5. What happens if Form 10E is not filed?

If Form 10E is not filed but section 89 relief is claimed in the ITR, the Income-tax Department may process the return but disallow the relief.

6. Should I review the return after saving the relief details?

Yes. After saving the details, review the final tax summary to confirm that the section 89 relief is correctly reflected.

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