Answer

1. F

   Facts

   The portal lets you file Form 10E for an assessment year; if a correction is needed, you can generally file a fresh Form 10E with the right figures. The ITR relief should match the latest Form 10E.

2. P

   Provisions and law

   • Sec 89 (now Sec 157)Relief when salary or family pension is received in arrears or in advance
   • Rule 21A, Income-tax Rules 1962Manner of computing Sec 89 relief and Form 10E
3. A

   Analysis

   If you entered the wrong year's income and relief came to ₹30,000 instead of ₹12,000, file a corrected Form 10E. If the ITR already claimed ₹30,000, revise the ITR within the time allowed to ₹12,000, or expect CPC to adjust. Check the portal for the option to file a revised Form 10E before starting.

4. C

   Conclusion

   1. 1Identify the error in the filed Form 10E
   2. 2File a corrected Form 10E if the portal allows
   3. 3Revise the ITR if the relief figure changes
   4. 4Keep both acknowledgements

Check on the portal whether a revised Form 10E is allowed for your assessment year before relying on this.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.