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)

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)

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)

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)

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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