Income Tax and 10E Relief
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.
There is no need to download Form 10E as the submission can be done online after log in to e-Filing portal.
Form 10E has to be filed before filing your Income Tax Return.
It is mandatory to file Form 10E if you want to claim a tax relief on your arrear / advance income.
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.
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.
10E Submission-Hand Book by Dr.Manesh Kumar E
