Whether recovery of salary be deducted ?

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 

Replies (2)

take a declaration that the employee did not filed any return by self and adjusted the excess tax deducted by filing the ITR by self, and also he will not do it for previous year. 

 

as your own books of accounts are not going to change for previous year, how u can revise TDS return? adjust the excess payment adjusted by lowering his salary gross payout.

I am asst.teacher of a govt. school. An employee of my school was paid 14904 as incriment in 2009-10-11 for 2009-10-11, wrongly. This increment amount was recovered from that employee in FY 2011-12 from salary. How can I deducted recovered amount from Salary of 2011-12. Please guide with relevant sections and/or circular or case law. IMADADHUSEN SHERASHIYA, GUJARAT.

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