Can we claim exempt income u/s 10 in the itr2 - which is not shown in form 16.

I am serving in CPSU. I am getting "Office Help Assistance @ 5% of my basic every month". But, while finalising the IT, it was missed by our Finance dept. to show this as a Exempt Income u/s 10 in the Form16 and Tax was also deducted from my salary including the above. 

Whether, I can claim this amount as Exempt income under EI Schedule of ITR2 after reducing the Total income from salary shown in the Form 16. The Salary schedule to show Salary income asper Form16 minus this Exempt income u/s 10.

Is it correct.... Allowed to do so...... May some one kindly advice me.... Thanks in adavance....

Replies (4)

Will you please clarify, under which sub-section of section 10 of IT act, the income is exempt?

Section10(14) - Office Help Assistance - who is engaged for the help of official duties... 

Section 10(14) (i) any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as may be prescribed, to the extent to which such expenses are actually incurred for that purpose ..

For that exemption you have to submit the bills of your expenditure to your accounts.

Without the actual expenditure bills/proofs, it is taxable.

Most probably it comes under  10(14)(i)  s.no 4  - helper allowance

"Any allowance by whatever name called granted to meet the expenditure incurred  on a helper where such helper is engaged for  performance  of duties of an office or employment of profit"

Amount received or amount actually spent for the performance of duty  which ever is less.

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