Answer

1. F

   Facts

   Form 10E is mandatory to claim Sec 89 relief. If you claim relief in the ITR without filing Form 10E, the return is processed but the relief is not allowed, and you see this in the Sec 143(1) intimation.

2. P

   Provisions and law

   • Sec 89 (now Sec 157)Relief when salary or family pension is received in arrears or in advance
   • Sec 143(1) (now Sec 270(1))Processing of the return and intimation
   • Rule 21A, Income-tax Rules 1962Manner of computing Sec 89 relief and Form 10E
3. A

   Analysis

   File Form 10E online first, then file the ITR with the same relief figure. If you claimed relief of ₹22,000 without Form 10E, CPC will raise a demand of ₹22,000 plus interest. Filing Form 10E later and requesting reprocessing can fix it, but it is easier to do it in the right order.

4. C

   Conclusion

   1. 1Compute relief and file Form 10E online
   2. 2Check the acknowledgement
   3. 3File the ITR claiming the same relief
   4. 4Keep Form 10E with your return records

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