Income Tax

Section 89 Relief — Arrear Salary

Form 10E calculator — relief on arrear salary, spread over multiple years to reduce tax burden.

Important: File Form 10E BEFORE filing your ITR

Relief under Section 89(1) is available only if Form 10E is submitted on the income tax portal before the ITR is filed. Failure to file 10E makes the claim inadmissible.

Year to Which Arrear Relates

Arrear Amount Received (₹)

Current Year Total Income (₹) (including arrear)

Income in Year of Arrear (₹) (excluding arrear)

Note: Uses new regime slabs for illustration. If you are on the old regime, the actual tax figures will differ — use this as a reference and compute with the correct slab rates. Always cross-check with the income tax utility before filing Form 10E.

For general guidance only. Consult your CA for advice specific to your situation.