Form 10E (Relief u/s 89)

When salary is paid in arrears or advance, tax may be higher if taxed in one year. Section 89 allows relief when conditions are met. Form 10E is filed on the e-filing portal before or along with the return where relief is claimed (as per applicable procedure).

Annexure-style worksheet

Note: Relief calculation follows Rule 21A. Confirm eligibility and submit Form 10E on the portal in the prescribed manner.

Taxpayer

PAN / Name Assessment year in which arrears are received

Arrears / advance received

Total arrears / advance relating to earlier years Financial year(s) to which arrears relate

Allocation by year (indicative)

Previous year / AY	Portion of arrears allocable	Tax already computed for that year (if any)

Relief (for CA / software)

Tax on total income without arrears Tax on total income including arrears Relief u/s 89 (after Rule 21A steps)