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Form 10E Filing Procedure

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Akash Jhaveri

Form 10E
Income Tax Website
ITR Forms & Documents
Last updated on July 6th, 2021

What is Form 10E?

Form 10E is a form to be submitted on Income Tax e-filing portal to claim relief under Section 89 for any salary arrears or advance salary received during a financial year. It gives relief to the taxpayer arising due to the timing difference of the receipt of the income. Tax Rates keep on changing every financial year and therefore the income shall be taxed at the rate applicable when it was earned and not at the rate when it is received. The Form 10E filing procedure is to be carried out on the new e-Filing portal.

Who shall file Form 10E?

An individual has to submit Form 10E if he/she has received the following income during any previous financial year:

Form 10E Filing Procedure on e-Filing Portal

Follow the procedure mentioned below to complete the Form 10E filing process

  1. Login to your account

    Login to your e-filing account using valid username and passwordwww.incometax.gov.in - Login

  2. File Income Tax Returns

    On your Dashboard, click e-File > Income tax forms > File Income Tax Formswww.incometax.gov.in - File Income Tax Forms

  3. Search Form 10E

    On the File Income Tax Forms page, select Form 10E. Alternatively, enter Form 10E in the search box to file the formSearch Form 10E

  4. Assessment Year

    Select the appropriate assessment year and click on continueSelect Assessment Year for Form 10E

  5. Required Sections

    Click on lets get started and you will move to the next page. Select the applicable items regarding particulars of income and click on continueSelect Income Particulars for Form 10E

  6. Preview details

    After entering all the details, click on the preview optionPreview Details in Form 10E

  7. e-Verify the Form

    On the next page, click on the proceed to e-verify option. After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number. An email confirming successful submission of your form is sent to the email ID and mobile number registered with the e-Filing portalForm 10E Successfully Submitted

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Consequences of not filing Form 10E

FAQs

When to file Form 10E?

Form 10E is required to be filed before filing ITR to claim the relief mentioned in the return.

What if Form 10E not filed?

In case of Form 10E is not filed, relief will be disallowed and you may receive a notice from the Income Tax Department for such non-compliance.

How do I get my 10e form online?

-Open the Income Tax Department Website and Log on using your PAN and Password
-From “E-File” select Income Tax Forms from the menu.
-Select “Form 10E”- Click on Form for Relief u/s 89 from the drop-down menu. Select your relevant Assessment Year and Submission mode.
-Under the Form 10E heading, you can view your details like Name, PAN, Address, etc. Select “Residential Status” from the drop-down menu.
-Select the relevant Annexure.
-Verify the Form. Click on “Review and Submit”.
-You can download the PDF copy. If need be, you can also edit to click on “Edit” to make changes to the form.

Where do I send my 10E income tax form?

Form 10E has to be filed online via the Income Tax Department website. However, Taxpayers who claimed relief in the previous FY but were not able to file the Form 10E receive a notice from the Income Tax Department for non-compliance.

Got Questions? Ask Away!

  1. Hey @TeamQuicko

    Can you tell me about ITD’s new ITR filing utility for AY 2021-22?

  2. Hey @HarshitShah

    To improve the tax filing process, the Income Tax Department has decided to do away with the excel and java-based utility and has launched a new offline JSON-based utility for the AY 2021-22. The new utility will help taxpayers import prefilled data and edit it before filing the income tax return (ITR).

    The taxpayers can download the pre-filled data from the income tax e-filing portal and fill in the rest of the data. This imported prefilled data can be edited to change basic information such as address and all. Currently, the utility can be used to file ITR1 to ITR 4. ITD has also released a step-by-step guide to using the utility.

    Hope this helps! :slight_smile:

  3. Is it possible to file ITR online without an account on the Income Tax e-filing portal?

  4. What should be done in case of discrepancies in actual TDS and TDS credit under Form 26AS?

  5. Hey @Amitabh_Verma

    It is mandatory to create an account on the Income Tax e-filing portal to file your ITR online. It is a hassle-free quicko process. One can register on the portal by providing relevant details such as user type, PAN, first name, surname, date of birth, and fill in the registration form.

  6. Hey @Niraj

    Many times mismatches and discrepancies in actual TDS and TDS credit under Form 26AS happen because of wrong information provided in the TDS return. One can approach the employer/deductor to file a revised TDS return after making the necessary corrections.

    The income-tax department allows an assessee to mention the reason for mismatch in the online portal in answer to a notice sent by them.

    Hope this helps! :slight_smile:

  7. Hi, actually I filed ITR 1(A.Y. 2013-14) due to notice served in Jan month.

    The ITR is pending for verification. Ask the options aren’t available for me client i.e Aadhar verification,evc etc. Only thing is I got my clients DSC. but option of DSC for e-verification is not showing. I can’t send CPC to Bengaluru since it will take time. How can I use DSC to e-verify my already filed return

  8. Hi @Arsheen

    The option to e-verify ITR using DSC is to be selected while filing. Once you have filed your ITR only option available for e-verification is EVC/Aadhar OTP or sending ITR V to CPC Bangalore. You have 120
    days from the date of e-Filing to e-verify your ITR.

    So if 120 days are not over you can send the signed ITR V to CPC Bangalore to get it e-verified and processed.

    Hope this helps :slightly_smiling_face:

  9. Hi @Sharath

    It is suggested to file ITR as NRI in India if you have trading transactions even if there are losses.
    If you do not file ITR then there are high chances of your PAN getting flagged by the IT department for non-filing of ITR.
    Also, If you file the ITR on time you can take benefit of carry forwarding the losses and setting off those losses against the profits in future years.

  10. One of a female person source of income details mentioned below in f.y.20-21.
    1.income from home tuitions rs:1,20,000/-
    2.interest income from cash debtor rs:50,000/-
    2.cash gift from mother rs:1,50,000/-
    Question:
    Assess it returns filed mandatory in f.y.20-21.

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