FORM 10 E, FORM 10 F

 

Form 10 E

Form 10 E is used to claim relief under section 89(1) by a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body.

This form is in accordance with Section 192(2A) of the Income Tax Act, 1961 and Rule 21 AA of the Income Tax Rules.

Sec 192(2A) of the Income Tax Act, 1961 says that where the assessee is a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body is entitled to the relief under sub-section (1) of section 89, he can furnish documents to the person responsible for making the payment upon the receipt of the same the aforesaid person shall grant the required relief.

Rule 21 AA of the Income Tax Rules says where the assessee is a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body is entitled to the relief under sub-section (1) of section 89, he may furnish the required documents to the person responsible for making the payment under Form no. 10 E.

Form 10 E consists of Four Annexures:

Annexure I- Arrears or Advance Salary

Annexure II, II A- Gratuity

Annexure III- Compensation on Termination of Employment

Annexure IV- Commutation of Pension

 

Guidelines to be followed while filling Form 10 E:

  • Fill all required information correctly
  • Details of person taking relief i.e. full name, address and PAN must be mentioned mandatorily.

 

Screenshots of Form 10 E are shown below

 

 

 

Form 10 F

Form 10 F is used to claim relief under an agreement referred to in sections 90 and 90 A of the Income Tax Act, 1961.

This form is in accordance with Section 90, 90 A (5) of the Income Tax Act, 1961 and Rule 21 AB (1) of the Income Tax Rules.

 

Guidelines to be followed while filling Form 10 F:

  • Fill all required information correctly
  • Declaration on oath must be made by the person filling Form 10 A stating that all particulars of information stated in the form are true and correct to the best of his knowledge and belief.

 

Screenshots of Form 10 F are shown below

 

SUMMARY

Form 10 E is used to claim relief under section 89(1) by a Government servant or an employee in a company, institution or body and Form 10 F is used to claim relief under an agreement referred to in sections 90 and 90 A of the Income Tax Act, 1961.

 

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