A client has received an intimation under section 143(1) and in that a demand has been raised by the income tax department. Now the amount for which the demand has been raised is the same amount which was deducted as TDS by her employer and then duly deposited to the govt. this amount is being reflected in her Form 26 AS too.
However, no credit has been taken by the department for this TDS amount and a demand for this amount plus interest has been raised.
My query is that what should be done in this case? Should a rectification be filed straightaway or just a letter should be written to the AO for rectification of this mistake in the department's records.
26 November 2014
Hey, Thanks a lot Tushar. I just read your article as well on how to file online rectification under section 154. It is of much help! I hope the CPC no. mentioned in intimation u/s 143 (1) of my client gets accepted while filing the rectification.
I have another question here. A rectification relating to AY 2012-13 however, cannot be filed online if I am right? Since, online returns cannot be generated now for that year?
So , in that case, what is the remedy? To file a manual rectification with the AO?
29 November 2014
innsuch case there is no specific format given by dept so best is to write it on a letter head in case if ur ca or else on plain paper explaining the subject matter.
CAclubindia
