Recovery of pension- how to treat this recovery in it calcul

In my opinion, you can deduct it from the gross pension/salary, provided such a recovery was compulsory and you had the legal obligation to return the excess pension you received during the previous years. What is taxed is the salary/pension due and the meaning of the term 'due' has been interpreted differently by different judicial institutions considering the facts and circumstances of each case. Certainly, taxation on recovery of salary/pension is a disputable issue. So its better to seek expert opinion on this issue, giving all the particulars of the case so that they can form an opinion on the treatment of recovered pension. But, I think there is a strong chance that the assessing officer will add back the recovered pension deducted by you from gross salary, considering the pension before recovery as the pension due for the year; unless the department settles the issue by way of any clarification from its side. So I strongly recommend you to opt for expert opinion.

In my opinion, you can deduct it from the gross pension/salary, provided such a recovery was compulsory and you had the legal obligation to return the excess pension you received during the previous years. What is taxed is the salary/pension due and the meaning of the term 'due' has been interpreted differently by different judicial institutions considering the facts and circumstances of each case. Certainly, taxation on recovery of salary/pension is a disputable issue. So its better to seek expert opinion on this issue, giving all the particulars of the case so that they can form an opinion on the treatment of recovered pension. But, I think there is a strong chance that the assessing officer will add back the recovered pension deducted by you from gross salary, considering the pension before recovery as the pension due for the year; unless the department settles the issue by way of any clarification from its side. So I strongly recommend you to opt for expert opinion.