Salary earned during previous year was refunded to the employer

In respect of a  State Govt  employee who is refunded  a portion of his salary earned in previous years due to wrong pay fixation. In this case whether he can declare  his net salary during this year on the ground that his earnings in previous years  for which he paid income tax is refunded to the employer. Alternatively any other  option to get relief to him

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the amount refunded should be acknowledged by the employer and the amount should be shown in form 16 at the end of the year.

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