Form 10E (Relief on Arrears / Past Year Income)

Form 10E is required when you receive arrears of salary, advance salary, family pension arrears, gratuity, commuted pension, or any past year income in the current financial year and want to claim relief under section 89(1).

Form 10E ensures that the tax on arrears is not calculated entirely at the current year's higher slab rate. Instead, the tax is computed as if the arrears were received in the respective past years, potentially reducing your overall tax liability.

Ideally, Form 10E should be filed before or along with the ITR. However, it can also be filed before the assessment is completed. Filing a revised return may be needed if ITR was filed without Form 10E.

Yes, Form 10E relief under section 89(1) is available to all salaried employees including those in the private sector. Retiring employees receiving gratuity or pension commutation can also claim this relief.

Form 16 for the current year, salary breakup showing arrears, Form 16 of the past years when the salary was originally due, and bank account details for refund.

Form 10E is a declaration required under section 89(1) to claim tax relief on arrears of salary, advance salary, family pension arrears, gratuity, and commuted pension. It must be filed before or along with your ITR to avail the benefit.

Our professional fee for Form 10E filing is ₹1,535, plus government fees. This includes computation of relief under section 89(1), form preparation, and online filing on the IT portal.

You need current year Form 16, salary breakup showing arrears amount, past year Form 16 (when salary was originally due), computation of relief requested, and bank account details for any refund.

Yes, Form 10E can be self-filed on the income tax portal. However, the relief computation under section 89(1) is complex and requires calculating tax in both current and past year slabs — CA assistance ensures you get maximum benefit.

Filing Form 10E ensures that tax on arrears is not calculated at your current higher slab rate. Instead, tax is computed as if the arrears were received in their respective past years, potentially saving thousands in taxes.