FORM 10E FILE


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If you received arrears income for Assessment Year (AY) 2023-24 but are filing your Income Tax Return (ITR) in AY 2025, you need to include these arrears in the year you received them. You cannot file Form 10E for AY 2025 to claim relief under Section 89(1) for AY 2023-24 arrears. Ensure you declare the income in the correct assessment year.

10 June 2024 Respected Sir , I have not Filled ITR For A.Y. 2023-24
in A.Y. 2024-25 Year Income Includes arrear income for A.Y. 2023-24
can i file Form 10E of A.Y. 2024-25 for Claim Releif u/s 89(1) ??

11 June 2024 No. You need to include the arrears in the year of receipt.

31 August 2024 Good luck.


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