Itr schema a.y 26-27 v/s form no.16

The Travelling Allowance exemption u/s 10(14)(i) is legally permitted under the New Tax Regime. To report it when the exact field is missing in ITR-1, the taxpayer should use the "Any Other" option under the Section 10 exemptions menu and manually describe it. If the portal restricts this, the acceptable workaround is to manually deduct the exempt amount from the Gross Salary (u/s 17(1)) so the net taxable income aligns with Form 16, while keeping a reconciliation record for future reference.