Need help for ITR filing

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Satyander

Manager(Finance)

42 Points Posted on 31 August 2025

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

Replies (6)

Quick Summary

This discussion addresses a complex ITR filing issue where salary was taxed on accrual in one financial year but paid in a subsequent year, leading to potential double taxation. The user is seeking guidance on how to correctly file the ITR for the current financial year, especially when the IT portal doesn't easily accommodate reporting less income than shown in 26AS. Experts suggest filing as per actual receipt and TDS deducted, while also pursuing relief under Section 89(1) using Form 10E to rectify the double taxation.

Rama chary Rachakonda

Master in Accounts & high court Advocate

7021 Points Posted on 31 August 2025

Report the salary income for 15 months in the ITR for FY 2024-25 as per the TDS deducted by the employer.

You might need to address the double taxation of the 3 months' arrears in the tax computation. Since you've filed Form 10E for relief under Section 89(1) of the Income Tax Act regarding arrears, this should help in adjusting the tax liability considering the double taxation issue.

Ensure you have proper documentation from the employer regarding the salary payments, TDS deductions, and the arrears payment to support your ITR filing.

sabyasachi mukherjee

Profession

19978 Points Posted on 01 September 2025

Pls key on details , will get benefit of 10E

Ranjan

1130 Points Posted on 01 September 2025

@ Satyander

Your first mistake was not filing as per actual basis [ after referring to AIS, 26AS] for the FY 23-24.

Now, to avoid compounding mistakes, you must file for FY 24-25 as per actual basis [ 15 months salary and 15 months TDS ] after referring to AIS, 26AS. Income tax department is interested in actual money received and actual tax paid during the FY and not bothered about 9 month or 15 month.

And continue with solving your earlier mistake separately and obtain a refund.

Satyander

Manager(Finance)

42 Points Posted on 01 September 2025

Thanks Rama chary Rachakonda sir, seems logical but it is a tedious job to claim refund but I know it unavoidable

Satyander

Manager(Finance)

42 Points Posted on 01 September 2025

Ranjan ji, Thanx for your quick response

But respectfully I draw your kind attention , that as per section 15 of IT Act, salaries are taxable on due/receipt basis whichever is earlier, in this case in 2023-24, 12 months salaries were getting reflected in AIS, but 9 months in 26AS, if I would have reported only 9 months, IT Deptt. might have issued a demand notice, therefore I think it was not a mistake but as per Act it was properly addressed, but it is the drawback in portal to not to address such issues.

As a sincere taxpayer I have to suffer more, other wise as per your view entire amount of TDS could have been claimed as refund, which was a loss of revenue to the Govt. and there might be chances of getting the demand notice in future