Filing Form 10E is Mandatory to Claim Relief under Section 89(1) Income Tax Notice for Non-Filing of Form 10E .Precautions to be taken while filing 10E.Starting income tax returns for the Financial Year . the Income Tax Department has made it mandatory to file form 10E if you want to claim relief under Section 89(1). Download form 10E. Taxpayers who have claimed relief under Section 89(1) but have not filed form 10E have received an income tax notice from the Tax Department stating that –The relief u/s 89 has not been allowed in your case, as the online form 10E has not been filed by you. The furnishing of Online form 10E is required as per sec.89 of the Income Tax Act
Precautions while filing 10E:
1). Take taxable income only, Not Gross Income…
2) Assessments years 2015-16& 2019-20 Required for PRC arrears..
3). Take tax amount only not education cess…ect..where total tax paid, at particular years…
4) some teachers Tax rebate is not applicable if add PRC Arrears to taxable amount. In2015-16. If they Cross the threshold limits 5Lakhs in 2015-16.
5). No OTP will be sent registred mobile…
6). Check the Form 26AS throughly Before starting E filing or 10E.
7). Check the Bank Pass Book once if they get any Interest of Saving Bank, (april 18-march-19), it must enter the amount as income from other sources… Deduct maximum 10K in 80TTA.,
8).Select annexure-l for prepare 10E.
The relief u/s 89 has not been allowed in your case, as the online form 10E has not been filed by you. The furnishing of Online form 10E is required as per sec.89 of the Income Tax Act.Precautions to be taken while filing 10E.Starting income tax returns for the Financial Year