Clarity on section 14(i) & 14(ii)

This discussion seeks clarification on sections 14(i) and 14(ii) of ITR1 filing, specifically regarding when to claim amounts under these clauses. A salaried employee was advised by a CA that these sections, potentially related to the cost inflation index, could result in a substantial tax refund of approximately £200,000, despite having already filed ITR1 with tax paid in the range of £500,000 and no initial refund due.