Background:-
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.
Difficulty:-
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.
My query:-
Under which section shall I claim exemption/deduction for the amount of TA which is recovered from my salary?