10e salary arrears exemptions

salary arrears exemption for it please clarify
Replies (3)
Quick Summary
Form 10E is essential for claiming tax relief on salary arrears received late, as per Section 89(1) of the Income Tax Act. It must be filed online via the e-Filing portal before submitting your Income Tax Return. Failure to file Form 10E will result in the disallowance of the claimed relief, even if your ITR is processed. Note that relief under Section 89(1) is not available if you have opted for the new tax regime.

 What is Form 10E?

It is mandatory to fill out Form 10E if you want to claim tax relief under Section 89(1) of the Income Tax Act 1961. Under Section 89(1) of the Act, you are eligible to claim tax relief for delayed salary received in the form of arrears. Any arrears received are reflected in Part B of your Form 16.

Form 10E is required for furnishing particulars of received income under Section 192(2A) and can be filed by a Government servant or any employee working in a company, co-operative society, university, local authority, institution, association, or body.

In case of receipt in arrears or advance of any sum in the nature of salary, relief u/s 89 can be claimed. In order to claim such relief, the assessee has to file Form 10E. The Form must be filed before filing the Return of Income.

2. Do I need to download and submit Form 10E?
No, there is no need to download Form 10E as the submission can be done online after log in to e-Filing portal.

3. When should I file Form 10E?
Form 10E has to be filed before filing your Income Tax Return.

4. Is Form 10E mandatory to file?
Yes, it is mandatory to file Form 10E if you want to claim a tax relief on your arrear / advance income.

5. What will happen if I fail to file Form 10E but claim relief u/s 89 in my ITR?
If you fail to Form 10E but claim relief u/s 89 in your ITR, your ITR will be processed but the relief claimed u/s 89 will not be allowed.

6. How do I know that ITD has disallowed the relief claimed by me in my ITR?
In case the relief claimed by you u/s 89 is disallowed, the same shall be communicated by the ITD through an intimation u/s 143(1) after the processing your ITR is complete. 

Is relief under Section 89 1 available under new tax regime?

dditional Information on Section 89(1) of Income Tax Act, 1961

Apart from the basic provisions of Section 89(1) discussed above, there are some additional details and exceptions that taxpayers should keep in mind while claiming relief under this section.

  1. The relief under Section 89(1) can be claimed only if the total income of the employee for the financial year in which the arrears or advance salary is received is higher than the total income of the employee in the year or years to which the arrears or advance salary pertains.
  2. The relief under Section 89(1) cannot be claimed by employees who have opted for the new tax regime under section 115BAC.

https://margcompusoft.com/m/section-891-income-tax-act/

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
18 August 2026
CA Semi Qualifies

Goyanka and Associates

New Delhi

CA Inter

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
14 August 2026
Semi Qualified

Goyanka & Associates

New Delhi

CA Inter

View Details
Company
09 September 2026
SENIOR AUDITOR & ACCOUNTS MANAGER

Anupam Parashar & Co.

Ghaziabad

CA Final

View Details
Company
24 August 2026
Semi-Qualified CA/CA Finalist - Tax, GST, Audit & Accounts

Bharat Shah & Associates

Mumbai

CA Inter

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
13 August 2026
Chartered Accountant (FP&A)

Client of Trellis Consulting

Gurgaon

CA

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details