Mismatch of income chargeable under head of salary in 26as & form 16

Respected Members,

My brother working in Pvt Ltd co. have received Form-16. Now while going to file ITR-1 for A.Y. 2018-19 there is mismatch between 26AS & Form-16 "Income chargeable under Salaries", i.e. in 26AS it is Rs. 1118600 but in Form-16 it is Rs. 1085426 i.e. Rs. 33174 of Allowance to the extent exempt under section 10 has been added in 26AS.

Now if we capture Rs. 1085426 in "Salary (Excluding all exempt/ non-exempt allowances, perquisites & profit in lieu of salary as they are shown separately below)" in ITR 1 he will get notice of mismatch between ITR & 26AS.

And ITR 2 having option to show the break up under column 7 for section 10.

So kindly guide suitable option to file ITR to avoid any notices from IT Deptt.

Thanks a lot in Advance for your valuable suggestions.