Relief When Salary Paid in Arrear or Advance:

    Under section 192(2A) 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 the relief under Section 89(1) he may furnish to the person
responsible for making the payment , such particulars in Form No.10E duly verified by him, and thereupon the person responsible, as aforesaid, shall compute the relief on the basis of such particulars and take the same into account in making the deduction under section 89(1)
Click here to Download the Automated Arrears Relief Calculator with Form 10E