Question ID : 44779

Salary and 80CCD(2) netted

FY 2021-22 Actual Salary Rs 20 lakh. 80CCD(2) Rs 200,000/- Form 16 clearly mentions this. But while return, the client filed it as Salary Rs 18 lakh and 80CCD(2) ZERO. 143(1) initimation came stating that you have shown lower salary and demand came Rs 30000. Ignorantly Assessee paid the demand instead of revising the return. Now assessee want to get back Rs 30000 he paid out of ignorance by showing Salary Rs 20 lakh and 80CCD(2) Rs 200,000/- as mentioned in Form 16 What is the way out? Is this a mistake apparent on record to file rectification return or should assessee go for 119(2)(b)?

Better to take Sec 119 route