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Form 10e

Krishna (Senior Engineer (QA)) (85 Points)

08 August 2016

My Father received salary arriers for the past 2 years couple of months back. We are planning to submit form 10E online and we have already filed ITR for the AY 2016-17. I have a doubt. After submitting Form 10E online, do i need to refile the ITR for the AY 2016-17 (or) do i need to file a rectification request. Can someone elaborate the procedure in detail....

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160508 Points)
Replied 08 August 2016

Only revise it u/s. 139(5) for any rectification.

Krishna (Senior Engineer (QA)) (85 Points)
Replied 08 August 2016

After Submitting Form 10E, i need to revise it u/s. 139(5) for any rectification. Right?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160508 Points)
Replied 08 August 2016

If you have not claimed salary under previous year as per form 10E. Or for any other rectification.

Krishna (Senior Engineer (QA)) (85 Points)
Replied 08 August 2016

Sorry, it's not clear. We haven't claimed the salary for the previous years (10E NOT Submitted). Do I need to submit 10E before filing rectification request.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160508 Points)
Replied 08 August 2016

If you have not calimed deduction u/s. 89(1), you wan't get any benifit 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.

So, first revise you return, and claim the rebate u/s. 89(1) for the salary arrears in the corresponding years, so that your tax liability may reduce.

To authenticate your claim of rebate for tax arrears, file Form 10E for the said arrears.

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