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Select the Assessment Year (AY) for which you need to file Form 10E (for example, select AY 2022-23, if the arrears of salary you have received are for the Financial Year 2021-22 (or AY 2022-23).
Don’t forget to file Form 10E An employee, who is entitled to relief under Section 89 of the Income Tax Act, is required to submit Form 10E. Here's how it can be filed.
According to the tax rules, it is mandatory for a government employee to file form 10E online on the Income Tax e-filing website to claim relief under Section 80.