13 May 2015
I have filed the ITR return for the A.Y. 2014-15 U/s 139 on 08.05.2015 . I have shown total income Rs. 272482/- and claim Rs. 24414/- as deduction u/s 80 c . by mistake i forgot to show the exemption of House rent allowance as a part of my salary of Rs. 36000/- . After less this Amount of Rs. 36000/- i am not eligible to pay tax so I have already filed in nil return and now i get intimation from the income tax department u/s 143 (1) to deposit the tax of Rs. 3115 /- (Tax 2807 + cess 84 + interest 224)
So please help me how can i claim my HRA exemption to waive off the Income tax of Rs. 3115/-
May I done the rectification u/s 154 . Also suggest me about it that how can i rectify it.
As you have filed return within due date u/s139(1), I would recommend to file revised return and claim HRA exemption therein. Moreover file rectification of mistake with department u/s 154 by quoting reference of revised return.