ITR

Form 10E must be filed before claiming relief

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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.

Provisions

Sec 89 (now Sec 157); Sec 143(1) (now Sec 270(1)); Rule 21A, Income-tax Rules 1962

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.

Close

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

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