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 an association or body in the relevant year ending i.e. 31^st March of the year in accordance with Section 192(2A) of the Income Tax Act, 1961 and Rule 21 AA.

Sec 192(2A) of the Income Tax Act, 1961 says that where the person is an employee he is entitled to the relief under section 89 (1) ; for which he can furnish documents to the person responsible for making the payment and upon the receipt of the same the aforesaid person shall grant the required relief.

Rule 21 AA of the Income Tax Rules says that an employee can claim relief under section 89 (1) by filling Form 10 E.

Form 10 E is of six pages and contains Five Annexures:

Page 1

• Provides for some basic details: Name and address of the employee, Permanent Account Number and Residential status of person.

• Details of income received in the previous year relevant to the assessment year like Salary received, gratuity payments, compensation of any kinds, pension payments and any other payments mentioned in the annexures.

• Below is a space for the signature of the employee.

• A verification clause to be signed by the employee stating all that all particulars of information stated in the form are true and correct to the best of his knowledge and belief with the date of the verification, place and signature of employee.

• Annexure I– Arrears or advances of salary continued till page 2.

Page 2

• Arrears or advance of salary mentioning details of value of income received, tax levied on income, and other related details.

• A table is mentioned in order to mention the details of salary received in arrears or advance relating to different previous years.

• Annexure II– Gratuity payments regarding past service of more than 5 years and less than 15 years, continued till page 3.

• Total value of Gratuity received.

Page 3

• Details of gratuity payments received like total value of income along with gratuity, tax levied on such income, average rate of tax pertinent to, tax payable on gratuity itself, reliefs mentioned etc. and other related details.

• Annexure II A– Gratuity payments regarding past service of more than 15 years continued till page 4.

• All details of gratuity payments received in service of more than 15 years like total value of income along with gratuity, tax levied on such income, average rate of tax pertinent to, tax payable on gratuity itself, reliefs mentioned etc. and other related details.

• This annexure has similar details to that of Annexure II; however it has to be filled in regards to gratuity payments with respect to service exceeding 15 years.

Page 4

• Annexure III– Details of compensation received in the circumstance of termination of employment provided that said service period exceeded 3 years and form is filled with 3 years of termination of employment continued till page 5.

• All details of compensation received like value of compensation, total income, tax on value of income, and other related details similar to Annexure II and Annexure II A.

Page 5

• Annexure IV– Pension related details continued till page 6.

Page 6

• Details of pension received and other similar details as mentioned in Annexure II, Annexure II A and Annexure III.

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 (5), 90A (5) of the Income Tax Act, 1961 and Rule 21 AB (1) of the Income Tax Rules.

Section 90(5), 90A (5) says that person can claim relief of tax upon the production of a certificate of him being a non-resident Indian depending upon the circumstances of the case.

Rule 21 AB (1) says that relief under section 90(5), 90A (5) can be claimed by a person with the help of Form 10 F.

The form is of 2 pages.

Page 1

• The form asks for the details of the person filling it like full name, father’s name, status of person designation, assessment year for which form is being filled, PAN number, nationality, TIN number, residential status, address of person.
• Below is a space for the signature, name, address and PAN of the person.

Page 2

• A verification clause to be signed by the person filling the form stating all that all particulars of information stated in the form are true and correct to the best of his knowledge and belief with the date of the verification, place and signature of person.

Screenshots of Form 10 F are shown below

SUMMARY

Form 10 E is used to claim relief under section 89(1) and Form 10 F is used to claim relief under section 90(5), 90 A (5) of the Income Tax Act, 1961.

Visit Company Vakil for any legal registration.