Is it compulsory to File 10E if Income including Pension Arrears is below 12 Lakh for the F Y 25 26
This query is : Resolved
Santosh Anandrao Patil
(Querist)
22 June 2026
Dear All
One of my relative is retired and received the pension arrears as mentioned below in the F Y 25 26
Particular Amount
Interest From Saving Account 178.00
Interest From Fixed Deposit 1,65,481.00
Pension for F Y 25 26 1,01,256.00
Total Income for F Y 25 26 2,66,915.00
Pension Arears rec for F Y 20 21 TO F Y 24 25 (5 Years) 8,76,200.00
Total Income with Arrears for Current Year 11,43,115.00
TDS Deducted on Rs. 876200/- 87,620.00
Total Income is still below 12 lakh.
my query is whether we have to file 10E for Arrears received or can we file ITR without filing 10E for the F Y 25 26.
Thanks in Advance
One of my relative is retired and received the pension arrears as mentioned below in the F Y 25 26
Particular Amount
Interest From Saving Account 178.00
Interest From Fixed Deposit 1,65,481.00
Pension for F Y 25 26 1,01,256.00
Total Income for F Y 25 26 2,66,915.00
Pension Arears rec for F Y 20 21 TO F Y 24 25 (5 Years) 8,76,200.00
Total Income with Arrears for Current Year 11,43,115.00
TDS Deducted on Rs. 876200/- 87,620.00
Total Income is still below 12 lakh.
my query is whether we have to file 10E for Arrears received or can we file ITR without filing 10E for the F Y 25 26.
Thanks in Advance
22 June 2026
Yes, it is mandatory to file Form 10E if you wish to claim tax relief under Section 89(1) for the pension arrears received.
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