Salary income

Querist : Anonymous (Querist)

Click to Talk 10 January 2019
An assessee has filed a return for the A.Y. 2017-18 wherein he has shown his salary income as "12.54 Lakhs" whereas as per the Form-16, the income chargeable u/h salaries is "12.75 Lakhs" but the notice has come from CPC wherein the salary income is taken as "13.38 Lakhs" and on verification of 26AS I found the Gross salary as "14.53 Lakhs"
I understand that the income in 26AS is the gross income and that there could be some difference but the difference seems significant and the main thing is "should 26AS value and CPC notice value be matching"?

What should be considered as the salary income?


Click to Talk 10 January 2019
You have to consider 26AS if salary mentioned is more, please consider 26 AS value.

Querist : Anonymous (Querist)

Click to Talk 11 January 2019
But 26AS is showing the gross salary without considering HRA and other exemptions which are approx 1.8 Lakhs. If I will consider this value, then the tax would become payable on exempted income and the assessee is in 30% tax bracket so the tax would increase significantly that too on the exempted income. This does not appear correct.


Click to Talk 11 January 2019
HRA and other exempt income show it in exempt income schedule. The return is accepted based on form 16 income. Don't worry about 26AS.
Reply to the notice list out exempt income with section and say return filed as per form 16.

Querist : Anonymous (Querist)

Click to Talk 12 January 2019
Actually, we did exactly that but we received the notice that our reasons have been rejected and that we have been offered another opportunity to respond to the notice.

There are few things which really don't quite add up like 26AS not matching with the demand.
The notice which came on mail cited only one income but while am going to respond to it, it is showing another variance in Income from other sources (which was not appearing on the notice we received on the mail.)

I am really quite confused.


Click to Talk 14 January 2019
Reply to both variation. You can say return filed as per form 16 if there is no variation between form 16 and return filed.

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