Form No. 39 (Erstwhile Form No.10E) Explained | Income Tax Rules, 2026 | Relief under Section 157(1)

In this episode of the Samvaad Series, Dr. Rajesh Meena, Deputy Director of Income Tax (Administration), Directorate of Public Relations, Publications and Publicity, CBDT, New Delhi, interacts with Dr. Saurabh Anand, Additional Commissioner of Income Tax (BPU-1), Delhi, to discuss the New Form No. 39 introduced under the Income Tax Rules, 2026 and its key differences from the erstwhile Form No. 10E. The revised form has been designed to enhance ease of compliance, improve accuracy in computation, and provide a more streamlined and taxpayer-friendly filing experience. Key aspects covered in this video: • Objective and purpose of Form No. 39 for claiming relief under Section 157(1) • Challenges in the erstwhile Form No. 10E • Key improvements including pre-filled data and system-driven computations • Structure of the revised form • Applicability of New Form and erstwhile Form It is clarified that for claims pertaining to FY 2025–26, taxpayers are required to file the erstwhile Form No. 10E prior to filing the Income Tax Return. #IncomeTax #Form39 #IncomeTaxRules2026 #TaxCompliance #Samvaad