Imprest or Petty Cash to Employee Bank Account

What's the adjustment for Employee ITR

Many times transfer by Company to Employee Bank Account as Imprest or Petty Cash

Suppose
Yearly Employee Salary 3,00,000
&
Yearly Imprest or Petty Cash to Employee bank account 1,25,000

How can i adjust 1,25,000 at the time of submission of ITR Employee
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