INTIMATIONU/S/ 143 (1) ERRO RETIFICATIO

This query is : Resolved 

Quick Summary
AOP trust received 143(1) intimation with 234C interest of Rs. 7019 reducing refund. Query was whether 234C is applicable and how to file rectification. Expert confirmed 234C is applicable for AOP, and rectification u/s 154 can be filed only if computation or credit mismatch exists.

13 February 2026 SIR
AOP TRUST FILED ASST-YEAR 2025 -26 LOSS OF RS.175813/- AND WITH REFUND CLAIM OF RS.39527/- BUT THE INTIAMTION U/S 143(1) COMPUTERD WITH 234C INTEREST RS.7019/- REFUND BALANCE AMOUNT RS. 33,000/- CRIDTED IN BANK ACCOUNTS.
1. 234C INTEREST IS APPLICABLE IN THE CASE FOR AOP
2.HOW RETIFICATION REQUEST AND GET THE INTEREST AMOUNT OF RS, 7019/-
PLEASE GUIDE
THANKS

13 February 2026 1️⃣ Yes, 234C is legally applicable to AOP.
2️⃣ You can file rectification u/s 154 if interest is wrongly computed due to TDS/credit mismatch.
But if advance tax instalments were actually short, interest cannot be removed.

13 February 2026 thanks for your advise

17 February 2026 SIR
I TRY FOR FILE RECTIFICATION U/S 154 IN IT SIT , IN 3RD POINT DROP DISPLAY FOR TOLL FREE PHONE NUMBER.


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