If you have not calimed deduction u/s. 89(1), you wan't get any benefit of filling Form 10E. Taxpayers who have claimed relief under Section 89(1) must submit Form 10E before filing their income tax return. In case, you have submitted your Income Tax return and claimed relief under Section 89 (1), and you have not filed the Form 10E, most likely you will receive an Income Tax notice from the IT department asking you to file Form 10E.
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