21AA Furnishing of particulars for claiming relief under section 89(1)

[Furnishing of particulars for claiming relief under ^1. [section 89]

21AA. 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 ²[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.]

Note

1. Substituted by Income-tax (Eighth Amendment) Rules, 2024. w.e.f 15th October, 2024

for the word

section 89(1)

shall be substituted

section 89

2. Substituted by Income-tax (Eighth Amendment) Rules, 2024. w.e.f 15th October, 2024

for the word

sub-section (1) of section 89,

shall be substituted

section 89