Form No. 10E is used to furnish details of income received in arrears or advance under Section 192(2A) of the Income-tax Act, 1961, for claiming tax relief under Section 89. This form helps employees report salary arrears, gratuity, compensation on termination, and commuted pension to reduce additional tax burden. Filing Form 10E online is mandatory before claiming relief under Section 89 while submitting the Income Tax Return (ITR).

Source: https://incometaxindia.gov.in



