Rule 21AA of Income Tax Rules 1962: Form No. 10E - Section 89 (1)

Rule 21AA : Furnishing of particulars for claiming relief under section 89(1)
(Chapter: IV - Tax Exemptions and Reliefs)

Where the assessee, being a Government servant or an employee in a company, co-operative society, local authority, university, institution, association or body, is entitled to relief under sub-section (1) of section 89, he may furnish to the person responsible for making the payment referred to in sub-section (1) of section 192, the particulars specified in Form No. 10E.

Extra Notes for Readers

- Rule 21AA was introduced by the Income Tax (8th Amendment) Rules, 1987

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.