Appeal filing to cit pre deposit

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When filing an appeal to the CIT, a pre-deposit of 20% of the demand is often required. This discussion seeks clarification on the specific section mandating this deposit. It also addresses a common issue where TDS is forgotten during income tax return filing, leading to a demand notice under section 143(1). The user is exploring options for rectification and appeal, particularly concerning the mandatory pre-deposit when TDS has been declared but not claimed.

Krishna

Krishna (Querist)
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13 June 2022 While filing appeal to cit we have to make 20% of demand as pre deposit. Can i know the section where it is mentioned ??
Second query is while filing income tax return we forget to claim tds of say Rs. 2 lacs; however that income is fully disclosed in the return. Now we receive intimation us 143 1 for demand of around Rs. 2 lacs. We cannot file rectification us 154 because while filing rectification portal says it was not a mistake apparent on record. Now we are going to appeal. Is it mandatory required to deposit 20% of demand ??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 June 2022 See the link for reply to first question.
https://taxguru.in/income-tax/stay-income-tax-demand-section-2206.html
Say TDS of 2 lacs available no need to pay 20%.

.
It's a mistake apparent from the records.
File rectification under section 154 under tax credit mismatch.

Krishna

Krishna (Querist)
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14 June 2022 Sir we tried to file rectification us 154 .. but portal says it is not a mistake apparent on record so cannot file rectification. Again for AY 21 22 there is no tax credit mismatch rectification ; I have to file as data rectification but cpc does not accepting.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 June 2022 It's tax credit mismatch only file rectification under it.
If tax credit mismatch is not enabled file grivences.

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