Salary arrears? Form 10E for relief u/s 89(1)

The income tax portal lists Form 10E as the form for claiming relief u/s 89(1) when salary is paid in arrears or in advance. You submit it to the Income Tax Department for claiming that relief in your ITR.

It covers four kinds of receipts: arrears or advance salary, gratuity, compensation for termination, commutation of pension.

Example

Illustrative example only. You got ₹1,50,000 of arrears this year. ₹90,000 belongs to one earlier year and ₹60,000 to another. Keep the employer's year-wise break-up ready before you open the form.

⚠️ Note

The form names here follow the Income Tax Act, 1961 and the AY 2026-27 page. For later years, check the department's current page.

Before you file

• ☐ Ask your employer for a year-wise break-up
• ☐ Match it with Form 16
• ☐ File Form 10E on the portal
• ☐ Then claim the relief in your ITR

Arrears still unpaid after you left? The demand letter is ready →

Source: incometax.gov.in, Salaried Individuals for AY 2026-27, Form 10E.