TAX CLAIN on JOINING BONUS RECOVERED

#1

Please answer mine below query.

I am a salaried person.
In the 1st financial year 2018, the company pays the joining bonus (in month: August 2018). The company includes the joining bonus as part of earning in Form-16 for the year 2018-19.

In the next financial year 2019, the company recovers the joining bonus amount from the employee (in month: June 2019), because he has not completed the required period in the company and left the job.
The company has not mentioned the joining bonus recovery in form-16 for the year 2018-19 ( i.e. company has not deducted joining bonus recovery amount from overall salary income). The company only gives proof of recovery of joining bonus.

Now, I am eligible to file the ITR2 for 2018-19 (before 31st August 2019) and 2019-20.

  1. Can the employee claim the tax amount while filing ITR?
  2. In which year, I can claim the tax exception i.e 2018-19 ITR or 2019-20 ITR?
  3. How to claim it while filing ITR2 (under which section)?