Relief under section 89(1) under income tax act in ind
This query is : Resolved
09 December 2009
I have made calculation regarding relief under section 89 (1) of income tax act and fill the form 10 E . when I asked to my employer about it . They asked 10 E form audited by any CA Firm.Is it right that we have to audit the tax calculation from CA then submit to employer.Or there is any alternate way for the same.
09 December 2009
Form 10E does not required to be aduited by a CA.
Employee's verification is enough.
Your employer is persuing for CA Certified because they do not wish to go into trouble if there is any calculation mistakes resulting into penalties.
Ca Rakhecha
Surat
Employee's verification is enough.
Your employer is persuing for CA Certified because they do not wish to go into trouble if there is any calculation mistakes resulting into penalties.
Ca Rakhecha
Surat
10 December 2009
I think You have to explain your employee about exemption sec 89(1) and how I will take benefit... then they approved your Form.
10 December 2009
They have told us that they will accept only after CA certification..............
21 July 2025
Here’s the lowdown on Form 10E and CA certification for relief under Section 89(1) of the Income Tax Act in India:
1. Is CA audit/certification of Form 10E mandatory?
No, it is not mandatory by law.
Form 10E is a self-declaration form where the employee calculates relief under Section 89(1) and submits it to the employer to avoid excess TDS on salary arrears or advance salary.
The Income Tax Department does NOT require Form 10E to be audited or certified by a CA.
2. Why are some employers insisting on CA certification?
Some employers insist on CA certification to reduce their own risk.
They want to be sure that the relief calculation is correct, so they don’t face penalties or notices later for incorrect TDS deduction.
This is a precautionary step by employers, not a legal requirement.
3. Alternate approach:
You can explain the legal position to your employer, quoting that Form 10E is a declaration and does not need CA certification.
If the employer still insists, you can consider:
Getting the calculation reviewed or certified by a CA to satisfy the employer.
Or ask the employer to accept the form as it is, since it's your declaration.
1. Is CA audit/certification of Form 10E mandatory?
No, it is not mandatory by law.
Form 10E is a self-declaration form where the employee calculates relief under Section 89(1) and submits it to the employer to avoid excess TDS on salary arrears or advance salary.
The Income Tax Department does NOT require Form 10E to be audited or certified by a CA.
2. Why are some employers insisting on CA certification?
Some employers insist on CA certification to reduce their own risk.
They want to be sure that the relief calculation is correct, so they don’t face penalties or notices later for incorrect TDS deduction.
This is a precautionary step by employers, not a legal requirement.
3. Alternate approach:
You can explain the legal position to your employer, quoting that Form 10E is a declaration and does not need CA certification.
If the employer still insists, you can consider:
Getting the calculation reviewed or certified by a CA to satisfy the employer.
Or ask the employer to accept the form as it is, since it's your declaration.
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