How do I include Medical Reimbursement [section 17(2)] in salary breakup in ITR2
I received a notice under section 143(1) citing income mismatch (for AY 2017-18). When I re-looked at my ITR2 that I had filed, I noticed that the only 2 missing things were Rs.2400 professional tax (which I had forgotten to include in my salary breakup) and Rs.7918 towards medical re-imbursement. The income mismatch was also exactly Rs.10318 (which is the sum of the two).
I understand I have to re-file my ITR2 again. When filing my original ITR2, I had missed adding the professional tax. This time, I will include it. However, in the salary breakup for ITR2, there is no placeholder for section 17(2), i.e., medical re-imbursement details. From my Form 16, this amount Rs.7918 falls under Perquisites exempted from tax.
In the Schedule S of ITR2, should the Value of Perquisites include this exempted amount or should it include only the taxable amount? If I include the entire amount (including the exempted amount), then I will end up having to pay tax for this as well. [Medical re-imbursements should be tax exempt until Rs.15000].
If the Medical Re-imbursements amount which is exempted is not included in the value of perquisites, then there will still be an income mismatch between Form 26AS and the salary details mentioned in ITR2. How do I fix this?
Please help me out.
Asked 1 year ago in Income Tax from Bangalore, Karnataka