Form 10E online Filing Process – with screenshots
A Guide to Form 10E online Filing Process
What is form 10E ?
Employees get salaries in arrears due to pay revision in the organisation. 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. All registered users, being an Individual, on the e-Filing portal can furnish particulars of their income in Form 10E for claiming relief as per Section 89 of Income Tax Act, 1961. 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. 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.
Form 10E online filing
Form 10E has seven parts:
- Personal Information- PAN and Contact Details
- Annexure I (Arrears) – Salary / Family Pension received in arrears
- Annexure I (Advance) – Salary / Family Pension received in advance
- Annexure II & IIA (Gratuity) – Payment in nature of Gratuity in respect of past services
- Annexure III (Compensation) – Payment in nature of compensation from the employer or previous employer at or in connection with termination of employment after continuous service of not more than 3 years or where the unexpired portion of the term of employment is also not less than 3 years.
- Annexure IV (Pension) – Payment in commutation of pension
Follow the below steps to fill and submit Form 10E through online mode.
Access the Form:
Step 1: Log in to the income tax e-Filing portal using your user ID and password.
Step 2: On your Dashboard, click e-File – > Income tax forms -> File Income Tax Forms.
Step 3: On the File Income Tax Forms page, select Form 10E. Alternatively, you can also enter Form 10E in the search box to find the form.
Step 4: Choose the Assessment Year (A.Y.) and click Continue.
Step 5: On the Instructions page, click Let’s Get Started.
Step 6: Choose the required sections to be filled and click Continue.
Entering the details
Step 6: The below page will be displayed. Now click on the individual/relevant section to enter the details.
Step 6.1: Personal Information – This part contains the required basic contact details to be furnished.
Step 6.2: Annexure I (Arrears) – This part contains general details of salary / Family Pension received in arrears.
Step 6.3: Annexure I (Advance) – This part contains general details of Salary / Family Pension received in advance.
Step 6.4: Annexure II & IIA (Gratuity) – This part contains general details of payment in nature of Gratuity in respect of past services.
Step 6.5: Annexure III (Compensation) – This part contains general details of payment in nature of compensation from the employer or previous employer at or in connection with termination of employment after continuous service of not more than 3 years or where the unexpired portion of the term of employment is also not less than 3 years.
Step 6.6: Annexure IV (Pension) – This part contains general details of payment in commutation of pension.
Step 6.7: Declaration – This part contains the declaration required to be provided by the taxpayer.
Submit the Form
Step 7: Once all the details are filled, click Preview.
Step 8: On the Preview page, click Proceed to e-Verify.
Step 9: You will be taken to the e-Verify page. After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number. Please keep note of the Transaction ID and Acknowledgement Receipt Number for future reference. An email confirming successful submission of your form is sent to the email ID and mobile number registered with the e-Filing portal.
(Ref: Income Tax India website)
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 notices.
- 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.
Do I need to download and submit Form 10E?
No, you don’t need to download Form 10E because you may submit it online after logging into the e-Filing portal.
When should I file Form 10E?
You must submit Form 10E before submitting your income tax return.
Is Form 10E mandatory to file?
Yes, it is mandatory to file Form 10E if you want to claim a tax relief on your arrear / advance income.
What will happen if I fail to file Form 10E but claim relief u/s 89 in my ITR?
If you submit Form 10E but still request relief under Section 89 in your ITR, your ITR will still be processed, but the requested relief under Section 89 will not be allowed.