Form 10E

Relevant Statute

• Section 89 of the Income-tax Act, 1961
• Rule 21AA of the Income-tax Rules, 1962

Legal Provision

• This Form is relevant in case of the following assessees who are entitled to relief under section 89:

1. A Government servant; or
2. An employee in a company, co-operative society, local authority, university, institution, association or body.

• This dorm shall have to be furnished by such assessees to the person responsible for deducting tax at source from income chargeable under the head “Salaries”.
• On furnishing such e-Form, the person responsible shall compute the relief under section 89 on the basis of the particulars furnished in such e-Form and take it into
  account in making the deduction under section 192(1).

Applicable For

• Assessees that are entitled to relief under Section 89 for salary arrears or advances.

Pre-requisite While Filing the Form

• Not Applicable

Due Date

• On or before due date of furnishing return of income under section 139(1)

How to file it

• Form No. 10E is to be filed online at https://www.incometax.gov.in/iec/foportal/