Exemption under IT Act


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An individual working for an NGO is seeking clarification on TDS deductions for travel reimbursements. While salary TDS under Section 192 is deducted, the NGO has also deducted TDS under Section 194J on reimbursed airfare, lodging, boarding, and local expenses. The individual wants to know if they can claim exemption under Section 10(14)(i) for these reimbursements and which Income Tax Return (ITR) form (ITR 1, 2, 3, or 4) is appropriate given their salary, interest income, and these reimbursements.

(Querist)
06 June 2022 I am employed with NGO on salary basis. Further I have to visit different states in India on tour for official work for which the organisation reimburses airfare(economy), Lodging, boarding & local expenses. But the director of NGO has reimbursed the cost & deducted TDS u/s 194J.However salary TDS u/s192 is deducted. Please clarify whether I can claim exemption u/s 10(14)(i) & file ITR 1. or ITR 3 or ITR 4

06 June 2022 No need for TDS on such reimbursement.
Anyhow claim 10(14)(i) exemption on reimbursement to the extent of actual expenses incurred.

akl (Querist)
08 June 2022 Thanks sir. Shall I file ITR1 or ITR 2 as i have salary & interest income other than above

08 June 2022 File ITR 1. ....... .


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