7th Pay Commission – Central Government Employee Salary News: Should a Central Government Employee having arrears of salary as per the recommendation of the 7th Pay Commission file any form to claim relief under Section 89 of the Income Tax? 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. Taxpayers who claim relief under Section 89 without filing Form 10E can get a notice from Income Tax Department stating that “The relief under Section 89 has not been allowed in your case, as the onlie form 10E has not been filed”. Therefore, you are required to file Form 10E online before filing your Income-tax return.