Deduction for exemption u/s10

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An NGO employee is seeking clarification on claiming tax exemption under section 10(14)(ii) for official travel reimbursements that have had TDS deducted under section 194JB. The reimbursement isn't reflected in their Form 16, leading to confusion about how to declare it in their Income Tax Return (ITR) and which ITR form to use (ITR 1 or ITR 2). Advice suggests treating reimbursements as income and claiming actual expenses, potentially using ITR 4 under PGBP, or ITR 1 under 'other sources'.

akl

akl (Querist)

06 July 2022 Sir,
I am employed with an NGO on salary basis & tds is deducted u/s192 for AY 2022-23.I have also travelled in india on official tour during the same AY for which expenses on Air travel,Lodging ,boarding & conveyance are reimbursed by the Director of NGO from his account , and TDS has been deducted on such reimbursement & deposited with govt u/s 194JB under his own TAN no. The Salary TDS TAN is different & as such this reimbursement is not reflected in my salary form 16.
Please clarify whether I can claim exemption u/s10(14)(ii) for such reimbursement, if yes then how to claim in ITR under which head.I have only interest income other than above & as such am I required to file ITR 1 or2? I tried claiming the reimbursement by first adding as income from other sources & claiming deduction u/10(14(ii) but the return does not go through as deduction u/s10 (14)ii) should be included under the head salary as per return.
Thanks.
Ashok

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

06 July 2022 Such reimbursement are not your income it's official expenses need not be shown in your income tax return.

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akl

akl (Querist)

07 July 2022 Thanks Sir but the amount reimbursed is shown in form 26AS as tds has been deducted u/s194jb.If i ignore the same then a query would be raised for conxealing income?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

07 July 2022 In such a case Show it as income and claim actual expenses on such income.

akl

akl (Querist)

08 July 2022 Kindly guide which ITR to use.