Hi, experts
I have an issue with salary related ITR filing, One of my relative working in Rajasthan state government school, though she worked for 12 months during 2023-24 but got the salaries only for 9 months (as the school was not having sufficient fund) and accordingly the TDS was deducted only for 9 months salaries whatever was paid by the school, I filed her ITR for financial 2023-24 with 12 months salaries and paid the balance tax on 3 months salaries ( as per section 15 of IT Act salaries are taxable on accrual or paid basis whichever is earlier)
But during Financial year 2024-25, her employer paid the salaries of 15 months ( including previous 3 months salaries ) and deducted the TDS on 15 months salaries, now I am facing the issue to file the ITR of financial year 2024-25. As her arrear of salaries of 3 months was taxed twice on accrual basis (in 2023-24) as well on paid basis (in 2024-25) but the ITR form does not allow to show the less amount of salaries than shown in financial year 2024-25 26AS. and calculate the tax payable for the entire 15 months salaries hence third time I am forced to pay the tax third time.
I have already filed Form 10E and and based on that the IT department has asked clarifications from the school and issued a notice to them (as I was told) in this regard I request your good self to guide me how to proceed to file her ITR for financial year 2024-25
CAclubindia
