Thanks for the useful article. I have in a different situation… I have been to onsite for a period of 53 days and was paid per diem. And my company asked me to declare the unspent perdiem, and I did so. But due to some co-ordination issue, they have not got my unspent perdiem declaration. So, the company considered my total perdiem as unspent and taxed the entire perdiem. After the assignment completion I changed the organization. Now I have to file my tax returns for AY 2015-16 and I would like to declare or adjust my unspent perdiem amounts as to get the exemption on the per diem amount I really spent while onsite. So, in which section of the ITR I can enter this and get the tax exemption.
Thanks in advance for your help…