How to File Form 10E for Relief under Section 89?

If you receive salary or certain other eligible payments in arrears or in advance, a large amount may become taxable in a single year even though the income relates to another year. This bunching of income may result in a higher tax liability.

Section 89 of the Income-tax Act, 1961 provides relief in specified cases where income such as salary or family pension is received in arrears or advance and the bunching of income results in a higher tax burden.

To claim relief under Section 89 for AY 2026-27, the taxpayer is required to furnish Form 10E electronically on the Income Tax e-Filing portal.

When is Form 10E Required?

Form 10E is used for furnishing the particulars required for claiming relief under Section 89 in eligible cases. Depending on the nature of the receipt, Form 10E may cover:

• Salary received in arrears
• Salary received in advance
• Family pension received in arrears
• Eligible gratuity relating to past services
• Eligible compensation received on termination of employment
• Eligible commutation of pension

Before You File Form 10E

Make sure that:

• You are registered on the Income Tax e-Filing portal.
• Your PAN is active.
• You have details of the arrears, advance salary or other eligible receipt.
• You have the income and tax details relating to the years to which the amount pertains.
• You select the correct Assessment Year while filing the form.

How to File Form 10E on the Income Tax Portal

Step 1: Log in to the Income Tax e-Filing Portal

Visit the Income Tax e-Filing portal and log in using your User ID (PAN) and password.

Step 2: Go to File Income Tax Forms

After logging in, go to:

e-File > Income Tax Forms > File Income Tax Forms

Step 3: Select the Relevant Assessment Year

Select the Assessment Year for which you want to claim relief under Section 89 and proceed further.

For income relating to FY 2025-26, select AY 2026-27.

Step 4: Select Form 10E

Search for or select Form 10E under the forms applicable under the Income-tax Act, 1961.

Depending on the portal interface, Form 10E may appear under the category for persons without business or professional income or under the list of forms available under the Income-tax Act, 1961.

Step 5: Click “Let’s Get Started”

On the Form 10E filing page, click Let’s Get Started to begin entering the required information.

Step 6: Select the Applicable Nature of Income

Select the option that corresponds to the income for which you are claiming relief. Choose only the categories applicable to you.

These may include arrears of salary or family pension, advance salary, gratuity, compensation on termination of employment, or commutation of pension.

Step 7: Enter the Required Details

Complete the applicable sections of Form 10E. Review your personal information and enter the details of the income received and the years to which the income relates.

Enter the information carefully and save each applicable section before proceeding.

Step 8: Preview Form 10E

Once all applicable sections have been completed, proceed to the Verification section, complete the required declaration and click Preview.

Review the complete form carefully before submitting it. If any information is incorrect, go back and edit the relevant section.

Step 9: Proceed to e-Verify

If all the details shown in the preview are correct, click Proceed to e-Verify.

Complete the e-Verification using any verification mode available to you on the Income Tax e-Filing portal.

After successful e-Verification, Form 10E will be submitted. An acknowledgement number will be generated and the submission details will be communicated through your registered contact details.

How to Check Your Filed Form 10E

You can view the submitted form by logging in to the Income Tax e-Filing portal and navigating to:

e-File > Income Tax Forms > View Filed Forms > Forms as per Income-tax Act, 1961 

Important Points to Remember

• Form 10E is mandatory if you want to claim eligible relief under Section 89 for arrears or advance income under the Income-tax Act, 1961.
• Form 10E should be filed before filing the Income Tax Return in which the Section 89 relief is claimed.
• The relief is not simply an exemption of the arrears from tax. It is intended to mitigate the additional tax burden that may arise because income relating to different years is received in one year.
• Select the correct Assessment Year and enter year-wise details accurately.
• Keep salary slips, Form 16, arrears statements, pension records and other supporting documents available while preparing the form.
• Save the acknowledgement after successfully submitting and e-Verifying Form 10E.

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