Excess salary reported by employer to IT Dept.
This query is : Resolved
Quick Summary
03 June 2025
Employer has reported excess salary of income and recovered TDS also for the FY 24 - 25. This fact has known now only. How this excess salary reflected in 26AS can be rectified now. There's is an excess salary of about 4 lakhs shown in 26 AS.
03 June 2025
If your employer has reported an excess salary (and corresponding excess TDS) for FY 2024–25, and this is reflected in Form 26AS, you will need to take specific steps to get it corrected, as this could impact your income tax return filing and tax liability. Here's what you should do:
Steps to Rectify Excess Salary Reported in Form 26AS
Communicate with the Employer Immediately
Contact your employer (preferably the payroll or finance/tax department) and request a correction of the salary details reported in the TDS return (Form 24Q).
Provide documentary proof (such as actual payslips, salary structure, or offer letter) to substantiate the correct income.
Employer Must File a Revised TDS Return
The employer must file a correction statement for Form 24Q for the relevant quarter(s).
This will correct:
The excess salary credited.
The TDS amount deducted and deposited.
Wait for Update in Form 26AS
After the revised TDS return is processed by the TRACES portal, the corrected data will reflect in your Form 26AS (and also in AIS and Form 16, if applicable).
File Your Return Using Actual Salary
If the correction is not yet reflected in 26AS by the time you're filing your return:
You can still file your ITR using the correct salary actually received.
Include a note or explanation in the return (you can also attach a justification if filing with an accountant or CA).
This might trigger a mismatch notice later, but you will be able to justify it with employer support.
Keep Documentation Ready
Keep all relevant salary slips, Form 16 (when corrected), bank statements showing salary credits, and employer communication in case of future notices.
Steps to Rectify Excess Salary Reported in Form 26AS
Communicate with the Employer Immediately
Contact your employer (preferably the payroll or finance/tax department) and request a correction of the salary details reported in the TDS return (Form 24Q).
Provide documentary proof (such as actual payslips, salary structure, or offer letter) to substantiate the correct income.
Employer Must File a Revised TDS Return
The employer must file a correction statement for Form 24Q for the relevant quarter(s).
This will correct:
The excess salary credited.
The TDS amount deducted and deposited.
Wait for Update in Form 26AS
After the revised TDS return is processed by the TRACES portal, the corrected data will reflect in your Form 26AS (and also in AIS and Form 16, if applicable).
File Your Return Using Actual Salary
If the correction is not yet reflected in 26AS by the time you're filing your return:
You can still file your ITR using the correct salary actually received.
Include a note or explanation in the return (you can also attach a justification if filing with an accountant or CA).
This might trigger a mismatch notice later, but you will be able to justify it with employer support.
Keep Documentation Ready
Keep all relevant salary slips, Form 16 (when corrected), bank statements showing salary credits, and employer communication in case of future notices.
03 June 2025
how to attach the justificatioon in the tax return!?
03 June 2025
How to Provide Justification in Your ITR (India)
1. Within the ITR Form (in the portal)
If your justification is for something like high income, capital gains, or deductions, you enter relevant details directly in the ITR form in proper fields.
There is no upload option for a separate justification document unless prompted later by the ITD.
1. Within the ITR Form (in the portal)
If your justification is for something like high income, capital gains, or deductions, you enter relevant details directly in the ITR form in proper fields.
There is no upload option for a separate justification document unless prompted later by the ITD.
03 June 2025
2. Using the Response to Notice Functionality:
If you received a notice (like under section 139 (9),section 142 (1), section143 (1), etc.), go to:
Income Tax e-Filing Portal → e-Proceedings or e-File → Response to Notice
Select the notice and you’ll have the option to upload a PDF file or write an explanation.
If you received a notice (like under section 139 (9),section 142 (1), section143 (1), etc.), go to:
Income Tax e-Filing Portal → e-Proceedings or e-File → Response to Notice
Select the notice and you’ll have the option to upload a PDF file or write an explanation.
03 June 2025
explanation.
3. Via "Submit Grievance" or "Submit Response" (in AIS/TIS):
If you are clarifying data mismatches in the AIS/TIS, go to:
AIS portal → Select the entry → Click "Feedback" → Provide appropriate justification in text.
4. In ITR Schedule FA or Schedule AL (if applicable):
If you're explaining foreign assets or high net worth, the ITR itself has fields for such disclosures.
3. Via "Submit Grievance" or "Submit Response" (in AIS/TIS):
If you are clarifying data mismatches in the AIS/TIS, go to:
AIS portal → Select the entry → Click "Feedback" → Provide appropriate justification in text.
4. In ITR Schedule FA or Schedule AL (if applicable):
If you're explaining foreign assets or high net worth, the ITR itself has fields for such disclosures.
03 June 2025
see, thats not called providing or attaching justification in the Income-tax return!
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- About TDS & Income Tax
- PPF interest-As Exempt Income disclosure
- Scrutiny and reopening of past returns
- Under construction property in ITR
- Pass word to open justification report for Q1 for FY 2026-27
- Section 194JA & JB Income which ITR Form to use
- Booth for sales promotion
- Building tax payment deduction in rental Income
- Upload Level ValidationITR3Category of Defect B/D
- Not able to file ITR
- LIABILITY ADJUSTMENT
- Capital Gains on sale of residential flat
- Accounting with Claude
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
