Income tax refund of previous excess salary recovered in current year

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I retired on 01st Jul 2019 from Central Govt., in Sep 2019, I was informed that  excess transport allowance (Rs. 2,82,492/-) was paid to  me during 01 Jul 2014 to 30 Aug 2017 and needs to be recovered. For recovery, I was asked to submit a cheque which I did on 03 Oct 2019. As I fall into 30% Tax category, during the period between Jul 2014 to Aug 2017, I paid Income Tax (TDS) on total Transport Allowance including the excess amount which is now recovered @ 30% + Cess. My question is how to adjust claim or get refund of tax on the recovery amount. Please explain. Thanks.

Replies (6)
With the aide of order by which the transport allowance was recovered, file rectification application for the respective assessment years. you will get refund for those years
Getting refund will not be an easy task.

Actually CG might have deducted TDS too.

You have to first get yearwise excess transport allowance from CG Concerned department and then file rectification application under 154 and claim excess tax payment as refund.

How come you didn't notice at the time you received excess payment ?

Hoping for the best.

1. Thanks a lot.

2. The total recovery in FY 208-19 is Rs 282492 and year-wise breakup  is as belowand a certificate to this effect has been issued by the employer (Central Govt Department)

  a) FY 2014-15 - Rs.  71748

  b) FY 2015-16 - Rs.  99864

  c) FY 2016-17 - Rs. 102600

  d) FY 2017-18 - Rs.     8550

3. Your reply means that I will have to file revised ITR for FY 2014-15 (AY 2015-16); FY 2015-16 (AY 2016-17;; FY 2016-17 (AY 2017-18).and; FY 2017-18 (AY 2018-19).

4. Please  confirm whether my understanding is correct on para 3 above.

5. Alternatively, in FY 2019-20, can I reduce the recovered amount form my income , as I received 3 months salary in current FY before retirement and the recovery was also effected in this FY. And accordingly, I file return for FY 2019-20 (AY 2020-21) after adjustment of recovery in place of filing revised returns for 4 years as per Para 3 above. Please note that the recovery was not done from salary and I paid the recovery amount through cheque to my organisation. Is it okay.

6. Please help.

@ Dr Anurag ,

Point No 3 it's not revised return but application for Rectification under 154

Can you mail
a) that certificate issued by CG Department b) ITR1 for AY 2018-2019
c) 26AS for AY 2018-2019
d) Form 16 for FY ending 31-3-2018 at pnkapadia @ gmail.com
Let me check above

Thanks a lot. Kapdaia Sir. Presently I am out of town where I  don't have access to my records. I will mail the required docs in about a month's time after my return.

Regards.

@ Dr Anurag
Okk
Happy Diwali & Prosperous New year to you & your family 💐

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