In ITR2 :To claim the HRA not accounted by the employer in ITR2once you calculate the HRA exemption subtract that from 1(a) ie Salary as per provision contained in sec 17(1) and fill the detail. So for Example your Gross Salary from Form 16 is 5,30,000 and you have HRA exemption...
Revised returns aremore likelyto be chosen for scrutiny and if any omission is found purposeful, especially if income has been revised higher, you could be penalized with a fine or even imprisonment. If revised return is filed to correct a bonafide mistake then no penalty can be levied, othe...