When should I file Form 10E?

You must file Form 10E before you submit your Income Tax Return (ITR) for the year in which you received the arrears.

Can I file Form 10E after getting a tax notice?

If you claimed Section 89 relief in your ITR but forgot Form 10E, you will get a notice. You can usually file Form 10E then and submit a rectification response, but it is better to do it beforehand.

Form 10E: Step-by-Step Guide for Claiming Tax Relief

Filing Form 10E is mandatory to claim Section 89 relief on salary arrears. Follow our simple guide to fill and submit Form 10E on the income tax portal.

The Prerequisite for Section 89 Relief

If you received salary arrears, advance salary, or a family pension in arrears, you are eligible for tax relief under Section 89. However, the income tax portal will reject your claim unless you submit Form 10E first.

Form 10E is a digital form where you provide the mathematical proof that receiving the arrears in the current year caused you to pay higher taxes than if you had received them on time.

Step-by-Step Guide to Filing Form 10E

You must file this form directly on the government's e-filing portal.

Step 1: Log In Go to incometax.gov.in and log in using your PAN and password.

Step 2: Navigate to Statutory Forms From the top menu, click on e-File > Income Tax Forms > File Income Tax Forms.

Step 3: Select Form 10E Scroll down to the section titled "Persons not having any business/professional income" and click on Form 10E.

Step 4: Choose the Assessment Year Select the Assessment Year (AY) for which you are filing the return (the year you received the arrears). For example, if you received arrears between April 2025 and March 2026, select AY 2026-27.

Step 5: Fill in the Details The form has several annexures. You only need to fill the one relevant to your situation: - Annexure I: For salary arrears or advance salary. - Annexure II & IIA: For gratuity payments. - Annexure III: For compensation on termination. - Annexure IV: For commutation of pension.

For standard salary arrears, select Annexure I. You will need to enter: - Your total income for the current year (excluding arrears). - The arrears received. - Details of the past years to which the arrears belong (total income and tax paid in those years).

Step 6: Submit and E-Verify Once you have filled in the numbers, the form will calculate the relief amount. Save the draft, preview it, and click submit. You will need to e-verify the form using Aadhaar OTP or EVC, just like an ITR.

Form 10E must be filed before the ITR for the year the arrears were received; relief claimed without it is automatically rejected. Source: Income Tax Act Section 89 read with Rule 21A.

What you should do

Keep your year-wise income and tax-paid figures for the arrear years handy
Use Annexure I for salary arrears or advance salary
E-verify Form 10E, then file your ITR with the same relief amount

Common mistake

Picking the wrong Assessment Year. Always select the AY in which you received the arrears (for arrears received in FY 2025-26, choose AY 2026-27), not the year they originally belonged to.

What Next?

After successfully submitting Form 10E, note down the acknowledgment number. You can now proceed to file your ITR.

When you use LastMinute ITR, ensure you enter the exact relief amount calculated in your Form 10E into the Section 89 relief field to ensure your final tax computation matches the government's records.