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July 13 To July 19, 2019 u Taxmann’s Corporate Professionals Today u Vol. 45 u 23utility which computes interest under this
provision till the date of filing of return and
ignores the date of payment of self-assessment
tax. The interest so computed by the utility
cannot be changed by the assessee.
Deductions & Rebate
Q 60. I am a Govt. employee and have
received arrears of salary as per recommen-
dations of 7th pay commission. Whether I
need to file any form to claim relief under
Section 89 in my income-tax return?
If you want to claim relief under section 89,
it is mandatory to file Form 10E online on
the e-filing website. Taxpayers who claim
relief under Section 89 without filing Form
10E, will get notice from Income-tax Deptt.
stating that “The relief under Section 89 has
not been allowed in your case, as the online
form 10E has not been filed”. Thus, you are
required to file Form 10E online before filing
your income-tax return.
Q 61. My employer has deducted tax without
allowing relief of under section 89. Can I
claim the relief while filing the return of
income?
If the employer fails to provide relief under
section 89 and deducts excess tax, then you
can claim such relief in your return of income
and claim refund of excess tax deducted.
However, it is mandatory to file Form 10E
online on the e-filing website.
Q 62. How to file Form 10E?
Form 10E can be filed online. Login to https://
incometaxindiaefiling.gov.in with your User
ID and password. After you log in, click
on tab e-File > Income Tax Forms. On the
landing page select the following options:
Form Name: Form No. 10E - Form for relief
u/s 89
Assessment Year: 2019-20
Submission Mode: Prepare and Submit Online.
Q 63. I failed to submit rent receipt and
proof of tax saving investment to my em-
ployer due to which HRA exemption and
certain other deductions were not given
to me. How can I claim refund of such
excess tax paid, as the tax deducted from
my salary income is higher than my actual
tax liability?
Even if exemption of House Rent Allowance
under section 10(13A) and deductions under
Chapter VI-A are not considered by the em-
ployer in Form 16, yet they can be claimed
in the Income-tax return. Accordingly, the
excess tax deducted by employer can be
claimed as refund.
Q 64. I am a salaried class person living in
a rented premises. The HRA component in
my CTC is less than the actual rent paid.
Can I claim section 80GG deduction in
respect of such excess rent?
Section 80GG specifically denies the benefit
of deduction to the assessee having any
income falling under section 10(13A), i.e.,
House Rent Allowance (HRA). Since your
salary structure contains HRA component,
you are not eligible for claiming deduction
under section 80GG.
Q 65. How to claim deduction of donation
given to an organization registered under
section 80G?
If you have given donation to an organi-
zation registered under section 80G you
can claim deduction by filing the return of
income wherein you are required to provide
following details:
1 Name of donee;
2 PAN of donee;
3 Address of donee; and
4 Amount of donation.
Q 66. I have filed my return of income;
however, I omitted to claim benefit of section
80C deduction. How should I proceed to
claim this benefits?
The benefit of an omitted claim can be
availed only by filing a revised return. You
may revise your return of income beforeFAQs ON INCOME-TAX RETURNS FOR ASSESSMENT YEAR 2019-20