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<h1>Claiming relief under section 89 requires furnishing Form No.10E particulars to the payer for tax deduction purposes.</h1> Where an assessee who is a Government servant or an employee of a company, co operative society, local authority, university, institution, association or body is entitled to relief under the income tax provision, the assessee may furnish to the person responsible for making the payment the particulars specified in Form No.10E to enable application of the relief for tax deduction purposes.