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

This query is : Resolved

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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)
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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

Aashok Kumar Sharma

(Expert)
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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)
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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 ?