14 May 2012
whole amount paid by the employee is known as salary.so that amount known as gross salary. but employer is eligible for few deduction like hra,travelling etc. so that deduction less from gross amount of salary than we get net salary which liable to TDS. for TDS as per salary rule provision applicable for this u refer 192A secion. if employee not considered allowance on the time of TDS return file but he give the salary certificate breakup all allowance (HRA, Travelling),than assessee are eligible to claim that deduction as per rule in his income tax return file. so assesse claim that as deduction under salary head as per rule.
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