Deduction for exemption u/s10

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

akl

akl (Querist)
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08 July 2022 Kindly guide which ITR to use.