Answer

1. F

   Facts

   Form 10E is filed online after logging in to the e-Filing portal; there is no need to download it. It is found under e-File > Income Tax Forms > File Income Tax Forms, in the section for persons not dependent on any source of income.

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

   Select the assessment year of receipt, for example AY 2026-27 for arrears received in FY 2025-26. Fill Part I with total income and arrears, then the Annexure that applies: Annexure I for arrears or advance salary. Enter the earlier years' figures carefully. Submit with e-verification and note the acknowledgement number.

4. C

   Conclusion

   1. 1Log in and go to e-File > Income Tax Forms > File Income Tax Forms
   2. 2Choose Form 10E and the assessment year of receipt
   3. 3Fill Part I and the relevant Annexure
   4. 4Submit, e-verify and save the acknowledgement

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