TDS online return filing

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Querist : Anonymous

Querist : Anonymous (Querist)

20 July 2011 Hi,

While filing online return in 24Q, 4th Quarter, we need to enter complete income details of individuals in the annexure II.

Can you please tell me, in that where should i mention the deduction of conveyance allowance & house rent allowance applicable under Section 10.

U S Sharma

U S Sharma (Expert)
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20 July 2011 exempted allowances are not to be shown

Querist : Anonymous

Querist : Anonymous (Querist)

20 July 2011 Sir,

While filing Form 24Q, its asking for Gross salary, should i mention Gross salary after deducting conveyance & house rent allowance.

Please explain me

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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27 July 2025 When filing **Form 24Q (TDS on Salary)** online, here’s how to handle **conveyance allowance and house rent allowance (HRA) under Section 10**:

* **Gross Salary** in Form 24Q should be the **salary before any exemptions or deductions**.
* **Exemptions like Conveyance Allowance and HRA (Section 10)** are **not deducted from Gross Salary** while entering in Form 24Q.
* You **enter the full gross salary** (including conveyance & HRA) in the “Gross Salary” field.
* Exemptions like conveyance allowance and HRA are considered later by the Income Tax Department when processing the returns, so **no need to mention them separately in Form 24Q**.

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**Summary:**

| Component | How to enter in 24Q |
| --------------------------- | ----------------------------------------------------- |
| Gross Salary (Total Income) | Enter full gross salary (including exempt allowances) |
| Conveyance Allowance | Do not deduct; no separate entry |
| House Rent Allowance (HRA) | Do not deduct; no separate entry |

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