Intimation u/s 143(1)

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Balmeeki Prasad Singh (Querist)
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20 September 2013 sir,
my ddo(goverment) has deducted income tax from my salary though book entry. but he has not filed 24q for year FY 2011-12. now IT dept. has issued intimation u/s 143(1) for demand against me. what i should to do.
thanking you

Rupesh Jain

Rupesh Jain (Expert)
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20 September 2013 pls submit letter of tds from your employer and submit to ito. but it not loss your tax liabilty .

Balmeeki Prasad Singh

Balmeeki Prasad Singh (Querist)
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29 September 2013 thanks for reply,
do i have to pay income tax again, which i have already paid?

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Asha Kanta Sharma online

Asha Kanta Sharma

(Expert)
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01 August 2024 In your situation, where the Income Tax Department has issued an intimation under Section 143(1) for a demand due to non-filing of Form 24Q by your DDO (Government), you should take the following steps:

### **1. **Verify the Intimation**

- **Review the Intimation:** Check the intimation notice to understand the specifics of the demand and the reasons behind it. The notice should provide details on the discrepancy and the amount of tax demanded.

### **2. **Confirm TDS Deduction**

- **TDS Details:** Ensure that the TDS was indeed deducted and recorded correctly in your Form 16 or Form 16A issued by your employer.
- **Form 26AS:** Verify your TDS credit by checking your Form 26AS. This form will show all TDS credits available to you as per the records of the Income Tax Department.

### **3. **Communicate with DDO**

- **Follow Up with DDO:** Contact your DDO to inform them of the issue. The DDO is responsible for filing Form 24Q, which details the TDS deducted and paid. They should rectify the omission by filing Form 24Q for FY 2011-12.
- **Request Correction:** Ask your DDO to file the pending Form 24Q and ensure that the TDS deducted is correctly reported.

### **4. **Respond to Intimation**

- **File a Rectification Request:** If the DDO has filed the TDS return after receiving the intimation, and the discrepancy is corrected, you can file a rectification request under Section 154 using the Income Tax e-filing portal to update the records.
- **Provide Documentation:** In your rectification request, provide details of the TDS deducted and any supporting documents such as Form 16 or Form 16A, and Form 26AS to prove that the tax was deducted.

### **5. **Check Tax Liability**

- **Verify Tax Payment:** Ensure you are not paying tax again for the amount already deducted. The demand raised might be due to discrepancies in the TDS records.
- **Pay Tax if Necessary:** If after correcting the records, there is still a demand for additional tax due to underreporting or other reasons, pay the tax due as per the revised calculations.

### **6. **Appeal if Required**

- **File an Appeal:** If the issue is not resolved through rectification or communication with the DDO, you can file an appeal with the Income Tax Department or approach the assessing officer for further resolution.

### **Summary of Actions:**

1. **Verify:** Check the intimation, Form 26AS, and ensure TDS has been correctly deducted.
2. **Contact DDO:** Request your DDO to file Form 24Q if not done already.
3. **Rectification Request:** File a rectification request on the Income Tax e-filing portal if the issue persists after DDO correction.
4. **Check Tax Liability:** Confirm that you are not required to pay tax again for amounts already deducted.
5. **Appeal if Necessary:** If unresolved, file an appeal or seek further assistance from the tax authorities.

By following these steps, you can address the demand under Section 143(1) and ensure that your TDS credit is accurately reflected in your tax records.