As deduction from current year salary

If any amount paid in previous year but it will be recovered from current year than the same is deducted from current year's salary so is it construed as deduction/recovery from taxable salary ?
any authority/rule/instruction pleass share
Replies (2)

Nandinho Rebello Vs. DCIT, ITAT Ahmedabad case

Salary income in the ITR has to match 26AS and Form 16 both for previous year and current year.

Whatever issues are there you have to sort out with Employer and give effect in TDS Return.

Anything more, then please specify

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