To claim such relief, the taxpayer is required to file Form 39 (previously Form 10E) electronically on the income-tax e-filing portal. It is advisable to file such a form before filing the income-tax ...
The Madras High Court ruled that employers cannot grant Section 89 relief or refund TDS unless employees submit Form 10E under Section 192(2A). Employees must claim eligible refunds by filing their ...
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