Deductions not in Form 16 can be claimed in your income-tax return if you are otherwise eligible. Deductions not reflected in Form 16 may be claimed in the income-tax return provided the taxpayer meets the applicable eligibility criteria; absence from Form 16 does not by itself prevent claiming a deduction where the statutory or regulatory conditions for that deduction are satisfied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deductions not in Form 16 can be claimed in your income-tax return if you are otherwise eligible.
Deductions not reflected in Form 16 may be claimed in the income-tax return provided the taxpayer meets the applicable eligibility criteria; absence from Form 16 does not by itself prevent claiming a deduction where the statutory or regulatory conditions for that deduction are satisfied.
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