Medical reimbursement excess paid and recovered

Hi Friends

I have a below query request you provide the clarification please at the earliest as possible.

Employee as claimed the medical reimbursement in the company for 20000.  However, the exempt is upto 15000 only.   Payroll team come to known that employee has been claimed excess of 5000 rs.    Payroll team deducted 5000 rs.  from employee earnings in the subsequent month of payroll.  Here the question is FBP/ Medical reimbursement is made offline cycle.  However the deduction has been done in the payslip.    50000 plus were working in the company.  appx. 35 % employees has done the same.

Please tell whether it has a income tax impact..