{"id":24076,"date":"2021-12-20T10:00:26","date_gmt":"2021-12-20T10:00:26","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=24076"},"modified":"2026-04-07T17:15:38","modified_gmt":"2026-04-07T11:45:38","slug":"form-10e","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/form-10e\/","title":{"rendered":"Filing Form 10E is Mandatory to Claim Relief under Section 89(1)"},"content":{"rendered":"

Form 10E is a form that must be filed by taxpayers to claim relief under section 89(1) of the Income Tax Act. Form 10E helps in calculating tax outflow on any arrears of income received from changes in taxation rules applicable in both the years, year of receipt, and the year to which such income pertains. Form 10E can also help you calculate your taxes if there has been a change in taxation rules for a particular period due to which you have accrued income from different sources. Form 10E is mandatory as it helps with claiming relief under section 89(1).<\/p>\n

Taxpayers should file Form 10E if there is any change in taxation rules for the period to which the income relates. Change in taxation laws includes changes that occurred due to budget proposals, amendments, or changes in tax treaties. For example, if you receive arrears of salary, Form 10E can be used to calculate tax outflow on such arrears due to changes in taxation rules applicable in the year of receipt.<\/p>\n

If it is not filed, relief under section 89(1) cannot be claimed. Form 10E can be used when tax outflow is increased due to changes in taxation rules. Form 10E should be filed with the return of income for the relevant assessment year within the time limit prescribed by law or extended by CBDT.<\/p>\n

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