The taxpayers need to be vigilant enough while filing income tax return of salary .

Until recently, tax deducted at source (TDS) details in an individual’s Form 26AS used to be reconciled with the tax declared in the return. Now the tax department is also considering the income shown as "Amount credited and paid" in Form 16 and reconciling it with the income declared in the return. Hence if your HR doesn't allow for any deductions then avoid claiming those as there might be difference in salary as per Form 16 and salary as per return and department may issue a notice asking for the reason for difference.

So it's better to claim only those deduction which are specified in Form 16 . The one which are left over can be claimed in return provided one has substantial evidence to prove the same .

In all likelihood department may send the notice in case of mismatch between the income in form 16 and that shown in ITR .

Any refund claimed by taxpayers in ITR which is not as per Form 16 would be like asking for trouble .