Income Reconciliation and Taxable income

If We have given extra salary thru one time payment income Head e.g Incentive Instead of INR10000 we have paid INR 40000 to employee and same has been considered in his income how we can reconcile and rectify this mistake in next salary ?what is the best way to recover to reconcile Taxable income ?


Normally some Payroll spoc’s are uploading the recoveries under deduction side to recover the extra paid amounts but this will just recover the amount but the amount which is considered in Taxable income will remains same which is wrong practice .

We can recover the same under same income head by updating negative value e.g for above scenario INR -30000 can be updated under same head so Taxable income will be reconciled