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[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
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