What is form 10E and how to file it?

What is form 10E?

If an individual receives arrears of salary or advanced salary, then his tax amount might increase due to past dues paid in the current year. The Income-tax Act provides relief to individuals in such cases. Section 89 provides relief when a salary is paid in arrears or in advance. 

Those seeking relief under Section 89 should fill out form 10E. Relief under section 89 will only be permitted if they completed and filed this form before filing the return of income. Relief under section 89 applies only to those who are entitled to arrears of salary, salary in advance, gratuity, etc., which was taxable in those years and which has changed the tax rate of the current year to a higher one.

An overview of how to file Form 10E is provided below:

1. You can access the new income tax portal by logging in https://www.incometax.gov.in/iec/foportal 

2. Select Income-tax Forms, within it, select File Income-tax Forms under the e-File tab

3. Choose an appropriate Assessment year: 

4. Please enter the following information if you are a person without business/professional income:

5. Click Let's Get Started:

6. Choose the appropriate box:

7. In each tab, fill out the following details:

8. Once you have filled out the details and clicked on preview, you will see the following:

9. Go ahead and e-verify. You'll receive an acknowledgement number and a transaction number will be generated.

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