Archive · 18 Jul 2026
Taxpayers Must File Form 10e for Relief on Arrears, Gratuity
If you got extra money like salary arrears, advance pay, or gratuity, you might have to pay more taxes.
But there's a way to get some relief.
You need to fill out a form called Form 10e before you file your taxes.
This form helps you tell the tax department about the extra money you got.
If you don't fill out this form, you won't get the tax relief.
So, it's important to do it on time.
You can do it online on the tax department's website.
Just follow the steps, fill in the details, and verify it.
Once you do that, you'll get a confirmation.
This way, you can make sure you get the tax relief you're eligible for.
Taxpayers must file Form 10e to claim tax relief under Section 89 for salary arrears, advance pay, gratuity, compensation, or commuted pension.
Form 10e must be filed before submitting the income tax return (ITR).
The form is available on the income tax department's e-filing portal.
Failing to file Form 10e will result in the disallowance of the claimed relief under Section 89.
Taxpayers need to select the appropriate annexure in Form 10E based on the nature of the payment received.
- Who
- Taxpayers who received salary arrears, advance pay, gratuity, compensation, or commuted pension
- What
- Filing Form 10e to claim tax relief under Section 89
- When
- Before submitting the income tax return (ITR)
- Where
- Income tax department's e-filing portal
- Why
- To reduce tax liability by claiming relief on lump-sum payments
- Form
- Form 10e
- Purpose
- Claim tax relief under Section 89
- Applicable Incomes
- Salary arrears, advance pay, gratuity, compensation, commuted pension
- Filing Requirement
- Before submitting ITR
- Consequence of Non-filing
- Relief under Section 89 not allowed
- Filing Portal
- Income tax department's e-filing portal
- Verification Method
- e-Verification
- Acknowledgement
- Generated after successful submission