Relief of 89(1) for arrears of salary

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RS Agrawal (Querist)
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06 April 2014 My aunty is a U.P. state govt. servant and has received 'Arrears of Salary' in Oct, 2013 for 52 months ended on March, 2012 and has also submitted 'From 10E' to her employer for claiming relief u/s 89 for not deducting TDS from salary. Please tell me can she claim the relief before her A.O. or not because she has not applied to her A.O. before submitting Form 10E to her employer. If she has to submit Form 10E to her A.O. then by which date she has to submit the same for the P/Y 2013-14?

Please provide me assistance.

RS Agrawal

RS Agrawal (Querist)
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08 April 2014 Please reply..................
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Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2025 Great question about relief under section 89(1) for arrears of salary, especially in the context of submitting Form 10E and claiming relief before the Assessing Officer (AO).

Background:
Your aunty received arrears of salary in October 2013 for the past 52 months ending March 2012.
She submitted Form 10E to her employer for relief under section 89(1) so that TDS was not deducted on the entire arrears amount in one go.
Now, you want to know:
Can she claim relief under section 89(1) before the AO during the income tax return assessment process?
Is submission of Form 10E required to the AO as well, or is submission to the employer sufficient?
If yes, by when should Form 10E be submitted to AO for AY 2014-15 (P.Y. 2013-14)?
Key points:
Claiming relief under Section 89(1):
Relief under Section 89(1) is meant to mitigate tax burden on arrears by spreading the tax impact over the relevant years.
You can claim this relief while filing your Income Tax Return (ITR) or during the assessment proceedings before the AO.
You need to provide details of arrears and tax paid in earlier years to the AO to enable relief calculation.
Form 10E submission:
Form 10E is mandatory to claim relief under section 89(1).
Usually, this form is submitted to the employer at the time of salary payment or when relief is claimed to avoid excess TDS.
However, submission of Form 10E to the AO is also required if relief is claimed during assessment or return filing because the AO needs it for calculation.
If Form 10E was already submitted to employer:
That does not mean AO automatically gets it.
The assessee must submit a copy of Form 10E to the AO along with the return or during assessment.
Deadline for submission:
For AY 2014-15 (P.Y. 2013-14), the ITR filing deadline (typically 31 July 2014) or extended deadlines if any, would be the time to submit Form 10E to AO.
If submitting after assessment is initiated, submit Form 10E before the conclusion of assessment.
Summary:
Query Answer
Can relief u/s 89(1) be claimed before AO? Yes, during ITR filing or assessment proceedings.
Is Form 10E submission to AO necessary? Yes, to enable AO to compute relief correctly.
Deadline to submit Form 10E to AO for AY 14-15 Along with ITR or before assessment completion.
Suggestion for your aunty:
If she has not filed her ITR for AY 2014-15 yet, file the return and attach Form 10E.
If already filed, submit Form 10E to AO as soon as possible.
Keep a copy of Form 10E with her records.

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