New Delhi, July 18 -- Salary arrears, advance pay, gratuity and certain other lump-sum payments can increase your tax liability by pushing up your total income for a financial year. To reduce this burden, the income tax law allows eligible taxpayers to claim relief under Section 89 of the Income-tax Act.

However, taxpayers can claim this relief only if they file Form 10e before submitting their income tax return (ITR). Although this form has been replaced by the newly introduced Form 39, it continues to be available on the income tax department's e-filing portal.

All registered individual users on the e-filing portal can furnish particulars of their income in Form 10E for claiming relief as per Section 89 of Income Tax Act, 1961.

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