Forms › Royalties, Foreign Remittances & Relief › Form 39

Form 39 — Form for claiming relief on additional salary / gratuity / pension

✓ Corroborated with CBDT / incometax.gov.in F · Royalties, Foreign Remittances & Relief
Replaces old Form 10E. Under the Income-tax Act, 2025, this compliance now uses Form 39.
New form numberForm 39
Old form number10E
Act 2025 reference157(1)
CategoryF · Royalties, Foreign Remittances & Relief
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 39?

Form 39 is the new “10E”. It is used to claim relief when you receive salary in arrears/advance, gratuity or certain other lump sums that bunch into one year.

What changed

📘 Where this is written in the Act: Form 39 is governed under Section 157 of the Income-tax Act, 2025.
📖 Read Section 157 explained 🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 10E?

Under the Income-tax Act, 2025, old Form 10E is replaced by Form 39 — Form for claiming relief on additional salary / gratuity / pension. It applies to Tax Year 2026-27 onwards.

From when does Form 39 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

Related forms in this category

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.