Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!

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A taxpayer sought clarification on Form 10E under Section 89(1) for pension arrears. The advice was to enter the gross tax liability in Column 6 without reducing TDS. TDS should be claimed separately in the ITR through the TDS schedule, where it is considered automatically.

AMIT RAJVANSH

AMIT RAJVANSH (Querist)

02 July 2026 Here is an individual assessee senior citizen aged 89 y.o. He has received Pension arrears of Rs.291125 pertaining to F.Y 2013-14.

As you can see in the merged image below of "10E FORM" a TDS of Rs.17018 [as shown in 26AS] was deducted on FD's Interest income in F.Y. 2013-14. [image link provided below]

He didn't filed ITR for A.Y. 2014-15, as a result such TDS amount is with IT Dept.

In form 10E :-

2) Total income of the previous year is = 170180

3) Arrears received 291125

4) [Previous year 2)+ arrear 3)] = 461305

5) Tax on Total income of previous year (2) = Rs. 0

⁉️Now the question is for column no. (6)

🤖The system is calculating tax as Rs. 19,704

🧠But if we take TDS in account 17,018 and subtract it by 19,704 tax is reduced to Rs.2686.

Out of these two options which one is correct & why do you think so ? Any reference with regards to particular section & rules which justify such reasoning & answer ? Kindly enlighten this case.

Case Photo link :-

https://jumpshare.com/share/58qe00hY7hAah0CSpN9K

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

03 July 2026 Do not subtract TDS: Column (6) requires the gross tax liability on the total income.
Use Gross Tax: Enter Rs. 19,704 (the system-calculated tax on total income), not Rs. 2,686.
Purpose: The form is designed to compare the tax impact across different years; subtracting TDS would distort this comparison and likely result in incorrect relief calculations.

AMIT RAJVANSH

AMIT RAJVANSH (Querist)

03 July 2026 Will system consider TDS of Rs.17018 deducted automatically in F.Y 2013-14, if we don't use Rs.2686 in column 6 ?