Important Keyword: Form 10E, Income Tax Website, ITR Forms & Documents.

What is Form 10E?

Form 10E must be submitted on the Income Tax e-filing portal to claim relief under Section 89 for salary arrears or advance salary received during a financial year. This form helps taxpayers manage the tax burden caused by receiving income at different times. Since tax rates vary each financial year, the income should be taxed at the rate applicable when it was earned, not when it was received. The procedure for filing Form 10E is conducted on the new e-Filing portal.

Who shall file Form 10E?

An individual must submit Form 10E if they have received any of the following types of income during any previous financial year:

• Arrears of Salary
• Family Pension in Arrears
• Advance Salary
• Gratuity
• Compensation on Termination of Employment

Form 10E Filing Procedure on e-Filing Portal

Follow the procedure mentioned below to complete the Form 10E filing process

1. Login to your account
   Login to your e-filing account using valid username and password
2. File Income Tax Returns
   On your Dashboard, click e-File > Income tax forms > File Income Tax Forms
3. Search Form 10E
   On the File Income Tax Forms page, select Form 10E. Alternatively, enter Form 10E in the search box to file the form
4. Assessment Year
   Select the appropriate assessment year and click on continue
5. Required Sections
   Click on lets get started and you will move to the next page. Select the applicable items regarding particulars of income and click on continue
6. Preview details
   After entering all the details, click on the preview option
7. e-Verify the Form
   On the next page, click on the “Proceed to e-Verify” option. After you successfully complete the e-Verification, a success message will appear. This message will include a Transaction ID and an Acknowledgement Receipt Number. Additionally, you will receive an email and SMS confirming the successful submission of your form. This confirmation will be sent to the email ID and mobile number registered with the e-Filing portal.
   
   

Consequences of not filing Form 10E

If the relief under Section 89 is incorrectly claimed in your income tax return, the Income Tax Department may disallow the claim. This can lead to receiving a notice for non-compliance.

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Official Income Tax Return filing website: https://incometaxindia.gov.in/