A client incorrectly claimed an extra £100,000 in House Rent Allowance (HRA) on their Form 16. The client now wishes to declare the actual HRA amount when filing their Income Tax Return (ITR). The concern is whether filing the ITR with a different HRA figure than shown on Form 16 will lead to acceptance by the tax authorities. The advice given is that if the claimed amount in the ITR is *less* than what's on Form 16, the return is generally accepted.
One of my client has come with his Form 16 where he has claimed Rs. 1 lac extra HRA in Form 16. Now he wants to declare actual HRA amount and file Income tax return.
My query is can I declare his correct HRA amount as if I do that the amount will not match with Form 16. Will his return get accepted by Income tax.