Answer

1. F

   Facts

   If CPC processes the return before seeing Form 10E, the relief may be disallowed. You can then ask for reprocessing through a rectification request once Form 10E is on record.

2. P

   Provisions and law

   • Sec 89 (now Sec 157)Relief when salary or family pension is received in arrears or in advance
   • Sec 154 (now Sec 287)Rectification of mistakes apparent from record
3. A

   Analysis

   Check the intimation. If relief was allowed, nothing more is needed. If disallowed, file Reprocess the Return. If the return is not yet processed, Form 10E may simply be picked up. For a belated return, check the figures match exactly.

4. C

   Conclusion

   1. 1Check the Sec 143(1) intimation for the relief
   2. 2If disallowed, file Reprocess the Return
   3. 3Ensure Form 10E figures match the ITR
   4. 4Track the new intimation

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