Section 192 2(b) entry in IT return ITR 1

For an individual filing ITR-1 (Sahaj), there is no specific field labeled "Section 192(2B)." Instead, you must ensure this amount is reflected in your Gross Salary to maintain consistency with your Form 16 and avoid discrepancies with the Income Tax Department's records (AIS/26AS).

To resolve this, add the Rs 8,610 to your "Gross Salary" field in ITR-1 so that your total salary matches the figure in your Form 16. Ensure the total TDS deducted matches your Form 26AS/AIS to prevent processing discrepancies.

Post or upload form 16

What is your salary??????

Section 192(2B) is the provision allowing an employee to declare other income sources (interest, rental income, capital loss) to their employer for TDS calculation, it is an employer-side mechanism, not a separate line item in ITR-1.

In ITR-1, you report the income directly under the relevant schedule:
- Interest income: Schedule OS under Income from Other Sources.
- House property loss (up to Rs 2 lakh setoff against salary): Schedule HP.

Form 16 Part B from your employer will already reflect tax calculated after considering your 192(2B) declaration. The TDS figures from Form 16 flow into the TDS credit section of ITR-1.

If there is a mismatch between what you declared to the employer and what you report in ITR-1, any shortfall in TDS will show as self-assessment tax due. Cross-check Form 26AS and AIS before filing to avoid demand notices.

This [Form 16 and ITR filing guide for salaried employees](https://taxgarden.in/blog/how-to-read-form-16-file-itr-salaried-ay-2026-27) walks through the exact schedules and cross-checks for AY 2026-27.

Section 192(2B) is the provision allowing an employee to declare other income sources (interest, rental income, capital loss) to their employer for TDS calculation, it is an employer-side mechanism, not a separate line item in ITR-1.

In ITR-1, you report the income directly under the relevant schedule:
- Interest income: Schedule OS under Income from Other Sources.
- House property loss (up to Rs 2 lakh setoff against salary): Schedule HP.

Form 16 Part B from your employer will already reflect tax calculated after considering your 192(2B) declaration. The TDS figures from Form 16 flow into the TDS credit section of ITR-1.

If there is a mismatch between what you declared to the employer and what you report in ITR-1, any shortfall in TDS will show as self-assessment tax due. Cross-check Form 26AS and AIS before filing to avoid demand notices.

This [Form 16 and ITR filing guide for salaried employees](https://taxgarden.in/blog/how-to-read-form-16-file-itr-salaried-ay-2026-27) walks through the exact schedules and cross-checks for AY 2026-27.