I am DDO of a govt. college. An employee of my college was paid10000 as HRA in 2009-10 for 2009-10, wrongly. This HRA amount was recovered from that employee in 2010-11 from salary. I am of the view that the form 16 and 24Q-4 for 2010-11 FY should mention only the Gross Salary means the salary before deducting the recovered HRA (as above). The employee's plea is that why he should pay tax for the amount (HRA) again when he has paid tax in 2009-10 and demands the recovered HRA to be deducted from Gross Salary of 2010-11. Please guide with relevant sections and/or circular or case law. Pradeep Modi. Balotra. Rajasthan