New Delhi, Dec. 23 -- As income tax filings continue and the deadline for filing a belated return is quickly approaching, taxpayers are grappling with questions about how deduction claims not reported to the employer are treated.

Reporting deduction claims to the employer refers to the process by which salaried employees declare eligible tax-saving investments and expenses during the financial year, allowing the employer to factor these into the calculation of tax deducted at source (TDS) on salary.

The last date for filing the income tax return was extended twice, with the final deadline falling on 16 September. The window for filing a belated return, however, remains open until 31 December. During this period, taxpayers may seek to co...