INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2018-19 UNDER SECTION 192 OF THE INCOME-TAX ACT,1961. Clarification by Clear Tax Team.

F.No.275/192/2018-IT(B)

Government of India Ministry of Finance 

Department of Revenue

Central Board of Direct Taxes

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North Block, New Delhi Dated the 1st January,2019

SUBJECT: INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2018-19 UNDER SECTION 192 OF THE INCOME-TAX ACT,1961.

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3.4 Relief When Salary Paid in Arrear or Advance: 3.4.1U nder section 192(2A) where the assessee, being a Government servan t or an employee in a company, co-operative society.local authority, university, institution, association or body is entitled to the relief under Section 89 he may furnish to the person responsible for making the payment referred to in Para (3.1), such particulars in Form No. 10E duly verified by him, and there upon the person responsible, as aforesaid, shall compute the relief on the basis of such particulars and take the same in to account in making the deduction under Para(3.l) above. Here -university ll means a university established or incorporated by or under a Central, State or Provincial Act, and includes an institution declared under Section 3 of the University Grants Commission Act, 1956 to be a university for the purpose of that Act.

Another Clarification by Clear tax-Team

Relief under Section 89(1) If you have received some salary in arrears, it is likely you have heard of Form 10E. The income tax department recently made filing of Form 10E mandatory for those claiming income tax relief.

Tax relief is allowed if you have received past dues in the current year.This relief makes sure there is no extra tax burden on you. Here are som e FAQs relating to Form 10E.


What is Form 10E?

Starting financial year 2014-15 (assessment year 2015-16), the incometax department has made it mandatory to file Form 10E if you want to claim relief under section 89(1).


Where can I file Form 10E?

Form 10E can be filed online on www.incometaxindiaefiling.gov.in - steps are listed here.


Which assessment year should I choose while filing Form 10E?

Choose the assessment year in which arrears have been received by you. For example if arrears are received in financial year 2014-15, choose assessment year 2015-16.


Do I need to submit Form 10E befor efiling my return, or it has to be submitted after filing incometax return?

You must submit Form 10E before filing your income tax return. In case you have submitted your return and not filed Form 10E, and you have claimed relief under section 89(1), most likely you will receive a notice from the tax department asking you to file Form 10E. Young Indians not Investing enough to Save Taxes Is Now the Right Time to Invest in Equities? Use www.cleartax.in Clear Tax makes it very easy to E-File your ITR E-Filing takes only a few minu tes Our experts help you on live chat and email Start your Tax Return Now


Do I need to attach a copy of Form 10E with my tax return?

Form 10E has to be submi tted online and no copy is required to be attached with your tax return. If you have filed Form lOE online no documents are requ ired to be submitted to ClearTax or the income tax department. Income tax returns are annexure less returns. However, you must keep all your
documents safely in your records in case AO asks for them in future.


Do I need to submit Form 10E to my employer?

Your employer may ask for confirmation of subrnission of Form 10E before adjusting your taxes and allowing tax relief It is not mandatory to submit this form to the employer.



గమనిక : పై వివరాలను బట్టి Eligibility ఉన్నవారు నిరభ్యంతరంగా Form 10E ని వినియోగించుకోవచ్చు. దానికోసం DDO కి returns ఇచ్చేటప్పుడే Section 89(1) రిలీఫ్ ని పొంది మిగతా Tax ని కట్టుకోవచ్చు. 

E-Filing సమయంలో ముందుగా Form 10E ని submit చేసి ఆతరువాతనే Returns ని file చేయాలి.

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