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Discussion > Income Tax > ITR >

Intimation under Section 143(1)(a)

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Designer


[ Scorecard : 30]
Posted On 19 October 2009 at 12:51 Report Abuse

 

Hi,
 
After paying all my tax liability the Department has issued Intimation under Section 143(1)(a) for AY 2008-09.
I am surprise to inform that the Income Tax Department is showing Nil TDS against the all Tax Liability, and to pay a large sum as income tax with interest due.
I am a salary person and having sufficient proof of TDS deducted by the Employer however i am surprised that the department issuing notice.
 
The fact is I paid excess tax for that year and waiting for refund.
 
Please let me know how I have to reply to this intimation.
 
Regards,
Anu

Online classes for CA CS CMA



Priya.M
Practitioner


[ Scorecard : 50]
Posted On 19 October 2009 at 14:08

Hi,

Here r some reasons for not getting the due credit.

TAN not quoted in Form No.16

Incorrect/ incomplete Form No.16

Employer not depoited ur TDS amt. with Central Govt.

Employer not filed TDS return.

Incorrect/ incomplete TDS return by ur employer.

Pls. contact ur concerned ITO. The officals wud be able to guide u thro'.





Sunil
Trader


[ Scorecard : 2066]
Posted On 19 October 2009 at 14:24

You would have to file for rectification and give proof. By law the paymen cannot be demanded from you again if TDS is done from your salary. However, if you read the emails department sends you with your Form 26AS regarding taxes deduted, they do mention that you will not get refund of excess payment if the amounts are not booked properly in your account and verified from challan.

What I suggest is you apply for tax credit view at tin.nsdl.com and you see your form 26AS giving you the list of all payments in your PAN number under all applicable sections of TDS as well as advance or self assessment tax. If the list does not show the amount deducted by your employer u/s 192, approach your HR / Accounts department to take up the matter with the NSDLand get your account credited. On strength of TDS certificate you apply for rectification within time limit as you will have to get interest and penalties removed. If the Form 26AS has your tax credit attach that also to the application and get it done.

As a matter of curiosity, I can see that you are a designer. Has your employer by any chance employed you as a professional and deducted TDS at 10.3% under Section 194J? If at all this has happened he would have issued to you a Form 16A instead of Form 16 that is issued to salaried persons. What happens in such cases is that you show your income as salary but there is no. TDS reflecting in your account u/s 192. It would be credited in your PAN u/s 194J but as the ITO would not find any payment u/s 192 he would assume no tax has been deducted and paid against Salary to you. I have seen this happen between Salary and TDS U/s 194C where by mistake employer deposited u/s 194C. The employer had to pay again with interest U/s 192 to get the payment u/s 192 reflected and simultaneously cancel the entry u/s 194C that was wrongly lying to the credit of PAN Number. You have to be careful that your accounts department has not made any such errors.

It will be a bit tedious as you will have to make a number of rounds to the department. If you can arrange a tax professional to do this job for you. If the fault is with your employer and mistake is theirs, you can request them to send their tax professional to the department to get it done. If the mistake has happened due to your incorrectly filing details in the returns, you bear the cost of the professional and get your work done.




Anu
Designer


[ Scorecard : 30]
Posted On 19 October 2009 at 14:41

Thanks for your reply. I do have my Form 26AS sent by the income tax department that shows the amount deducted by the employer u/s 192. Also, I have filed my returns with the help of a tax professional.

Please let me know whether the rectification can be filed only by a tax professional.

If not please gimme some details regarding the same.




Sunil
Trader


[ Scorecard : 2066]
Posted On 19 October 2009 at 15:01

If you have the time you go the the ITO directly with all the following:-

1) TDS

2) 26AS

3) The Intimation u/s 143 1A

4) Notice of Demand asking you to pay (usually within 35 days).

5) A few sheets of blank letterheads (make it from your computer) and some carbon paper.

Go directly to the concerned ITO issuing the order and he will guide you what to do. In anycase you have to satisfy him for your tax payment against the demand issued. In your case you have to get your TDS amount remitted and interest and penalties reversed. In short your Intimation u/s 143 1A has to be rectified. Do not go through clerks and peons first time. At worst the ITO will call his inspector or his personal clerk to guide you. Whenever you visit department especially for your assessment or in response to notices or even in response to the demand like what you received, it is better your first meeting should be directly with ITO who signed it and let him call for the file at his cabin.

Now if you do not feel confident, go to your tax professional. Examine your acknowledgement and see if he filled your return correctly. If everything is done correctly, your tax professional is knowing all the further steps to correct your situation.

If you wish to go yourself, please get rid of any agitated state of mind and do not pounce on them that the department has done wrong. Go with the humble attitude to seek his help in getting your rectification done. Your conduct in the first meeting will decide what sort of cooperation you will get.




Suri Kota
Senior Analyst


[ Scorecard : 572]
Posted On 20 October 2009 at 13:36

Jus go with the words..of Mr. Sunil.....Its better




Anu
Designer


[ Scorecard : 30]
Posted On 20 October 2009 at 17:40

Hi Sunil,

One more doubt..The intimation was issued by the Income-tax Officer,Ward-I(1),Tuticorin...

Presently I am in Chennai...Do I need to go to Income tax office,Tuticorin for rectification??




Priya.M
Practitioner


[ Scorecard : 50]
Posted On 20 October 2009 at 18:23

If u come here to TTN, u may personally visit the ITO. If u r permanantly settled in Chennai & if ur tax professional is in Tuticorin, ask him/her to sort out the issue. Though there are ways like talking over ph., writing letters, etc., without meeting the ITO in person, nothing happens. As I practice here, itz my advice.

 

BTW, did u go for e-filing or manual filing? What address was mentioned therein? Only that decides the jurisdiction of the A.O.




Bablu Jha
Asstt. A/cs Manager


[ Scorecard : 146]
Posted On 20 October 2009 at 19:53

Dear,

in this case u should file an application u/s 154 for rectification in said yr. which have made demand by I.TAX.

Simply u have file u/s 154 and there mentjoned i have filed everything related my i.t.,

there is no any credit given on behalf of ur tds by department that's why he mae a notice u/c 143(1)

after filing this application it is 100% solved out.

but u should go to department directly and meet ito he will solved out this matter.

Thanks.




Sunil
Trader


[ Scorecard : 2066]
Posted On 20 October 2009 at 19:54

Yes. You will have to go to ITO Tuticorin only who has issued the 143 1A. You may have changed your address with NSDL or UTI for your PAN number. But if you see your online efiling account (assuming you registered for efiling), your ITO will still remain Tuticorin. He will send you notices to your latest address in the database.

Therefore I suggest you go to him for rectification and also simultaneously give him a plain paper application for transferring your jurisdiction.There is no prescribed form for that. Therefore I suggested to you to take few personal name letterheads with your address and carbon paper. When you visit the office and you indeed manage to meet the ITO in person, it is better to fill applications on hand written paper also, submit and take acknowledgement on carbon paper. Who knows the next time you visit the office the ITO may have gone out. Whenever I go to any Government Office I always carry letterhead, plain paper, rubber stamps. Let the application look untidy if not on a computer printout, but important is to do as much of work possible in that office in one sitting.

You can authorise a CA or a relative or friend to go and represent you but you will have to give him a letter of authority on non judicial stamp paper issued in Tamil Nadu and bearing your name as a purchaser of the stamp paper. In Maharashtra you need Rs.100 stamp paper. In TN you check with stamp vendor the value of stamp needed for issuing Letter of Authority in that state.

In your situation you need a professional as it may be cumbersome for you to leave your work to do all this. If you can get a few days paid leave then you go yourself. As babluji says, it is section 154 rectification you have to do and go directlyto ITO. Simultaneously make a plain paper application for Stay of Recovery Proceedings till the time Rectification Order is issued. This way the process of recovery will be stayed till the rectification is done.



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