Return filing

when a salary is not received during the year , and subsequent period it is received , how an individual file the salary return when actual bank credit is not done.

How a taxable income is arrived in such case for ex

salary per month 80000/for FY 18-19 , till Mar 2019 no bank credit or receipt happend but only in FY 19-20 actual receipt of money in the bank is establised.

How a return will be submitted with tax implications if any

But practically sometimes employer releases in the month of Oct 2019 for FY 2018-19 , with TDS deduction and file return belatedly

Meanwhile employee returns are filed due date 31 st July 2019,

Hence we may have to file a revised return individual employee to avoid the AS 26 error and refund

What is law of practice