Received arrears or back pay from your employer? You may face higher tax due to a jump in income in the current year.
That’s where Form 10E helps — it allows you to claim relief under Section 89(1) to reduce excess tax burden.

Filing Form 10E before your ITR is mandatory to claim this relief.

Who Should File Form 10E

✅ Employees who received:

• Salary arrears or advance.

• Family pension arrears.

• Bonus or gratuity from earlier years.

Why It’s Important

Without Form 10E, your ITR may get flagged for mismatch and your relief claim will be rejected.

How to File Form 10E Online

1️⃣ Log in to incometax.gov.in.
2️⃣ Go to e-File → Income Tax Forms → File Income Tax Forms.
3️⃣ Search “Form 10E.”
4️⃣ Select relevant assessment year (AY 2025–26).
5️⃣ Choose the type of income (salary arrears, gratuity, pension, etc.).
6️⃣ Enter income details for both the relevant and current years.
7️⃣ System auto-calculates relief under Section 89(1).
8️⃣ Submit and download acknowledgment.

Pro Tip:

File Form 10E before filing your ITR to ensure your claim reflects in return processing.

Conclusion

Form 10E ensures fair tax treatment when you receive past dues. Filing it on time avoids rejection and ensures you pay only what’s due.

Continue reading:
→ Complete Guide to Filing Income Tax Returns (ITR)
→ Old vs New Tax Regime: Which Is Better?
→ Common Income Tax Filing Mistakes & How to Avoid Them