Form 10E Online Filing Process

Hello Everyone, in this post we will look into the process for filing Form 10E online.

We will see the following topics in this blog:

What is Form 10E?

Employees get salaries in arrears due to pay revision in the organization. Therefore, if a person gets a part of the salary or family pension in arrears / in advance, they need to file Form 10E to claim relief under Section 89(1) as per Rule 21A.

Therefore, Form 10E under Income Tax Returns (ITR) covers salary arrears as well as advance salary.

This is applicable for all government or private employees, co-operative society, local authority, university, institution, association, or body.

Tax relief for a taxpayer is calculated by recalculating tax for both years. (the year in which arrears are received and the year to which the arrears pertain). As a result, your taxes are adjusted by adjusting arrears in the year which they were due.

A registered user on the e-Filing portal with a valid user ID and password can only file Form 10E.

Taxpayers who fail to file Form 10E are not eligible for tax relief under Section 89(1). In this case, while processing their tax returns, they will receive a notice for non-filing.

You can download Form 10E application Here.

Form 10E Online Filing

Now let us see the step-by-step procedure to file a Form 10E online:

Step-1: First go to Income Tax Department Portal (official website) and click on Portal Login.

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Step-2: When a login window opens, you can enter valid login details like User ID, Password, and Enter Captcha. Then click on login. If you forgot your login details, then click on Forgot Password.

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Step-3: Once you are logged into the portal, click on the e-File and then select Income Tax Forms from the drop-down.

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Step-4: Next, the PAN of the assessee will be auto-fetched. In the Form Name, select the option FORM NO. 10E – Form for relief u/s 89 as shown below.

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Step-5: Then select the Assessment Year & Submission Mode type you need. Next click on Continue.

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Step-6: Then you can see the FORM NO.10E entry window with general instruction. form 10e complete filing process 6

Step-7: Next click on the option Form 10E. The assessee details will be auto fetched from the assessee profile. Then select the Residential status and continue the process.

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Step-8: In the same window, you need to select the Annexure applicable for you from the drop-down menu.

If you have more than one Annexure, click on Add to add it to your Form 10E, or if you want to remove it, click Delete.

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Step-9: Based on the annexure you have selected in Form 10E, you need to go to that tab and fill in the details.

Annexure 

Form 10E has 7 parts and they are:

  1. Personal Information– It contains PAN and contact details
  2. Annexure I (Arrears) – Salary / Family Pension received in arrears.
  3. Annexure I (Advance) – Salary / Family Pension received in advance.
  4. Annexure II & IIA (Gratuity) – Gratuity Payment.
  5. Annexure III (Compensation) – Compensation payment from the employer / previous employer.
  6. Annexure IV (Pension) – Pension payment
  7. Declaration

Add the total amount summary and in the marked box below, break down your income details based on year. Then, after filling in the details, click on Save Draft.

Note: You can only fill in the details in the annexure if you have added them in your Form 10E. Click on Save Draft after completing each step to save the data you have entered.

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Step-10: It shows the salary received in arrears/ advance under provisions of rule 21A. Next, you can click on Preview and Submit after filing and reviewing the Assessee Verification details.

Summary details of annexure you have filled earlier will be auto-filled in form 10E.

Then a pop window will ask for your permission for the final submission of Form 10E. Then click on Preview and Submit.

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For more details, check out the official Form 10E User Manual.

Key Points

A few points for you to remember while filing Form 10E are:

  • You need to file Form 10E before filing your Income Tax Returns (ITR),
  • to avoid non-compliance notice.
  • No need to attach a copy of Form 10E or any other proof with Tax Returns
  • For tax benefits from your employer, submit proof of your Form 10E filing.
  • While filing Form 10E, choose the Assessment Year as the Financial Year to which the arrears belong.
  • The following details are needed while filling Table A of Form 10E:
    1. Details of the previous year for the arrears received.
    2. Arrears received related to the previous year.
    3. Total income of the previous year (excluding arrears).
    4. Total income of the previous year (including arrears)
    5. Tax on the total income, (including arrears).
    6. Tax on the total income, (excluding arrears).
    7. The difference between the value.
    8. Other annexures should be filled as per one’s salary or income.

For more reference:

Salary relief u/s 89(1) in Saral Income Tax

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