I am a Central Govt. employee. I was on leave for 6 months. I got my full salary during my leave. Now my DDO has informed me that I was not entitled for Transport Allowance (TA) during the leave period and it will be recovered from my salary.
Since the TA will be recovered from my salary, my gross salary will not reduce and it will reflect in my 26AS. Now, when I will file ITR for AY 2022-23, I will have to enter the enhanced gross salary in my ITR since gross salary lower than 26AS will not be accepted while filing ITR.
Under which section shall I claim exemption/deduction for the amount of TA which is recovered from my salary?