Form 10E — relief on salary arrears (Section 157, old 89)

Section 157 (old 89)File before ITRSalary arrears

Form 10E is mandatory to claim relief under Section 157 (old 89) when you receive salary arrears, advance salary or certain lump sums — it spreads the bunched income over the years it actually relates to, lowering the tax.

When you need it

You received arrears of salary/pension, advance salary, gratuity or commuted pension in a lump sum.
Filing Form 10E recomputes tax as if the income had been received in the correct years — you pay the lower of the two.

How

E-file Form 10E on the portal BEFORE you file your ITR. If you claim the relief without filing 10E, the department disallows it and issues a demand.

Who it helps

Employees and pensioners who got a pay revision, arrears or a bunched payout in one year.

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Got arrears this year?

We compute the Section 157 relief and file Form 10E for you.

💬 Claim my relief