Form 10E - Income Tax Relief for Salary Arrears

Simplify Your Income Tax Relief Claims with Form 10E

When you receive salary arrears spanning multiple financial years—such as arrears from a pay revision, gratuity, or delayed bonus—the entire amount can't be fairly taxed in the year you receive it. That's where Form 10E comes in. This official form allows Indian taxpayers to claim relief under Section 89(1) of the Income Tax Act, ensuring you're taxed correctly and don't end up paying more than you should.

What is Form 10E?

Form 10E is a declaration form required by the Income Tax Department to calculate relief on arrears or advance salary payments. It's particularly important for salaried employees who receive:

• Salary arrears due to pay commission or revision
• Gratuity or pension arrears
• Family pension arrears
• Compensation on termination or voluntary retirement

The form helps you split the income across the years it was actually earned, preventing a higher tax burden due to clubbing of income in a single year.

Who Should Use This Form 10E Template?

This template is designed for:

• Salaried employees in public and private sectors receiving arrears
• HR and payroll teams processing relief claims for employees
• Tax consultants and chartered accountants filing returns for clients
• Government employees dealing with pay commission arrears
• Retirees claiming pension or gratuity arrears

Key Sections Covered

Our Form 10E template captures all essential details required by the Income Tax Department:

• Personal and PAN details of the taxpayer
• Assessment year for which relief is claimed
• Nature of arrears received (salary, gratuity, pension, etc.)
• Financial year-wise breakup of arrears
• Previous years' income details to calculate differential tax
• Relief computation methodology
• Employer details and deduction information

The form is structured to match official requirements while being easy to complete online, eliminating the need for manual PDFs or paper forms.

How Paperform Streamlines Form 10E Submissions

Managing income tax relief claims can be tedious, especially when dealing with calculations across multiple years. Paperform makes this process efficient for both taxpayers and tax professionals:

• Conditional logic reveals relevant fields based on the type of arrears, so users only see what applies to them
• Built-in calculations help compute relief amounts and tax differentials automatically
• Multi-page layout breaks down complex information into manageable sections
• Document uploads allow attachment of salary slips, Form 16, and supporting evidence
• Instant submissions route completed forms to your CA or HR department via email or integrations

For tax consultants managing multiple clients, Paperform's workflow automation with Stepper can trigger follow-up actions—such as sending acknowledgment emails, updating client records in your CRM, or creating task reminders for filing deadlines. This keeps your practice organized during peak tax season.

Professional, Compliant and Easy to Use

Whether you're an individual taxpayer claiming relief on your own or a CA handling dozens of Form 10E submissions, this template provides a professional, compliant foundation that you can customize to match your workflow. All data is collected securely with SOC 2 Type II compliance, and you can export submissions directly to your preferred accounting or tax software.

Start collecting accurate, complete Form 10E information today and make income tax relief claims simpler for everyone involved.