New Delhi, April 19 -- The Income Tax (I-T) department in April notified taxpayers that the old Form 10E, used to claim relief in case of salary arrears or other specified receipts, has been replaced with the new Form 39.

According to the Central Board of Direct Taxes (CBDT), Form 39 is used by a taxpayer to claim relief under Section 157(1) of the I-I Act (ITA) 2025. This is to be used in cases where you receive additional salary (arrears or advance), family pension, gratuity, Retrenchment compensation, commutation of pension, etc.

The form enables the taxpayer to compute and claim relief to neutralise the higher tax burden that may arise on inclusion of the above-mentioned receipts in the total income of the current year.

In order to...