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Demand notice u/s 200a/206cb

This query is : Resolved 

Quick Summary
User received demand notice u/s 200A/206CB for TDS interest on late deduction/collection. It is clarified that revised return can be filed without first paying demand, and demand will be adjusted/reduced after correction is processed and reflected on TRACES.

06 February 2019 Dear Experts, I have just received an intimation under 200A/206CB of I.T. Act on Interest on Late deduction/collection of TDS. MY QUESTION IS WHETHER I CAN FILE REVISED RETURN IN RESPONSE TO THE SAID INTIMATION WITHOUT EVEN PAYING THE DEMAND AMOUNT? OR IS IT NECESSARY TO PAY THE DEMAND AMOUNT BEFORE AND THEN FILE REVISED RETURN FOR CORRECTION? PLEASE CLARIFY.


07 February 2019 Yes, you can file the revised return without payment of demand in respect of the relevant period. Moreover, the demand which has already been raised will accordingly get reduced if you have done necessary correction in the revised return in respect to relevant demand. You can see the demand status on TRACES.


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