11 March 2014
Please tell me that my client has submitted Form 10E to his employer for claiming the relief u/s 89(1)so that employer should not deduct the TDS. Now please tell me, is there any requirement to claim the relief before A.O. through any form? If yes then what is the form and the procedure?
11 March 2014
Please clarify..... You mean now the employee cant file his/her return manually he/she has to file the return electronically and must furnish the details in the return filed electronically.
Finally, can I conclude that he is not required to intimate to his A.O. for now. The only thing he is required to do is to furnish information in the ITR form about 'salaries received in arrears and giving the Form 10E to his employer and claimed relief u/s 89(1) by not deducting TDS by his employer'.
21 July 2025
Here’s a clear summary based on your discussion about relief under section 89(1) for arrears of salary:
Key points: Submitting Form 10E to Employer: Your client’s submission of Form 10E to the employer is sufficient for the employer to avoid deducting excess TDS on arrears. This step is mandatory to get the TDS deducted correctly. Claiming Relief Before AO: There is no separate form or intimation required to be submitted to the AO solely for claiming relief under section 89(1). The relief is claimed by furnishing details in the Income Tax Return (ITR) filed for the relevant assessment year. The ITR form has a specific section to report arrears of salary and claim relief under section 89(1). Filing Return: If income exceeds Rs. 5 lakhs, the return must be filed electronically (online). Filing the return with correct details of arrears and attaching Form 10E (if required) completes the claim for relief. Manual filing is not mandatory if income exceeds Rs 5 lakhs (electronic filing is compulsory). Communication to AO: No prior intimation to AO is needed. If AO during scrutiny asks for documents, the employee may furnish Form 10E. Until then, just filing the correct ITR with details is sufficient. Conclusion: Your client just needs to: Give Form 10E to the employer to avoid excess TDS. File the ITR online with correct details of arrears and claim relief under section 89(1). No separate intimation or form is required to be sent to the AO. AO may ask for Form 10E only if scrutiny arises.
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