Intimation u/s 154

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Querist : Anonymous

Querist : Anonymous (Querist)

05 February 2014 ANYONE EXPERT KNOW ABOUT INTIMATION U/S 154 OF TDS NOTICE

Nikhil Kaushik

Nikhil Kaushik (Expert)
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07 February 2014 what you want to know about it?

Querist : Anonymous

Querist : Anonymous (Querist)

07 February 2014 Dear sir,
I have received Notice U/s 200A.

in this Notice Interest On Late Payment is 414 rs. and we paid interest 210 Rs. i.e. Shown In amount claimed. and Net Payble of Interest Is 204 rs. and another Demand is late Filling Fees rs. 7000. we paid Total 7310/- rs. i.e. Instead of Rs.204 Paid 310/-rs.

After 1 Month Received Notice U/s 154 In This Notice Demand Of Rs.7000 was Removed But Interest Demand Same Standing I.e. 414 And Claimed Amount 210 and net Payble Amount is 204/-

I dont understand That Instead of 214 rs. I paid 310/-

What I should do For Removed This demand, and what I should do for Stop further Notice U/s 154

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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07 February 2014 In 154 there is rectification of error so u can file it online on income tax website after logging in.

Nikhil Kaushik

Nikhil Kaushik (Expert)
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07 February 2014 did you revise the TDS return after paying this additional amount? if not then you may do so immediately.

Querist : Anonymous

Querist : Anonymous (Querist)

07 February 2014 i have already Revised return After Paying Challan

Nikhil Kaushik

Nikhil Kaushik (Expert)
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07 February 2014 then please file 154 rectification as suggested by Tushar...make sure you check the justification report before doing so.

Querist : Anonymous

Querist : Anonymous (Querist)

07 February 2014 Intimation U/s 154 of I.T. Act and Whis is related to tds And,

Rectification Order U/s 154 of The I.T Act Which Show Directly Demand Income tax

Both Notice Same or differ.

Querist : Anonymous

Querist : Anonymous (Querist)

07 February 2014 how to Rectified this tds demand on Income Tax website ?

Rectification Order u/s 154 can be rectified on Income Tax website

but this is Tds Demand Intimation U/s 154.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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01 August 2024 **Understanding and Handling Rectification of TDS Demand and Rectification Orders**

### **1. Difference Between Rectification Order and TDS Demand Intimation**

**Rectification Order U/s 154:**
- **Purpose:** It is issued to correct any errors in the assessment order or return processing. This includes mistakes or oversights, such as incorrect computation of tax, ignoring deductions, or any errors in the return.
- **Process:** You can file a rectification request under Section 154 if there’s an error in the assessment or processing of your income tax return.

**TDS Demand Intimation U/s 154:**
- **Purpose:** This pertains to discrepancies or shortfalls in TDS (Tax Deducted at Source) payments or filings. It usually arises when there is a mismatch between TDS details as reported in TDS returns and what is reflected in Form 26AS.
- **Process:** TDS demands may require rectifying the TDS return or reconciling TDS mismatches.

### **2. How to Rectify TDS Demand on the Income Tax Website**

#### **a. Verify the Demand**

1. **Check the Intimation:**
- Log in to the [Income Tax e-Filing Portal](https://www.incometax.gov.in/iec/foportal).
- Go to **“My Account”** > **“View e-Filed Returns/Forms”** and review the details related to the demand.

2. **Review Form 26AS:**
- Ensure that TDS credits reported in Form 26AS match your TDS returns. Discrepancies can lead to demand notices.

#### **b. File a Rectification Request**

1. **Login to e-Filing Portal:**
- Access the [Income Tax e-Filing Portal](https://www.incometax.gov.in/iec/foportal) with your credentials.

2. **Navigate to Rectification:**
- Go to **“My Account”** > **“Rectification”**.

3. **Select Assessment Year:**
- Choose the relevant assessment year for the TDS demand.

4. **Choose Rectification Type:**
- For TDS-related issues, select the appropriate rectification type. This might be **“Rectification of Mistake”** or **“Correction of TDS”** depending on the nature of the issue.

5. **Enter Details and Upload XML:**
- Provide necessary details. If required, upload the revised XML file reflecting corrected TDS data.

6. **Submit the Request:**
- After entering the details and reviewing them, submit the rectification request.

#### **c. File Revised TDS Returns (if applicable)**

1. **Prepare Revised TDS Return:**
- If there was an error in the TDS return, file a revised TDS return for the relevant period.

2. **Validate and Submit:**
- Validate the revised return using TDS software and submit it to the TDS-CPC through the e-filing portal.

#### **d. Monitoring and Follow-Up**

1. **Track the Status:**
- Monitor the status of your rectification request on the e-filing portal to ensure that the demand has been adjusted.

2. **Keep Records:**
- Maintain copies of all rectification requests, revised TDS returns, and communications for your records.

### **Summary**

- **Rectification Orders U/s 154** are related to correcting errors in the tax assessment.
- **TDS Demand Intimations U/s 154** are related to discrepancies in TDS filings or credits.
- **To Rectify a TDS Demand:**
1. Verify the demand and Form 26AS.
2. File a rectification request on the e-filing portal if necessary.
3. File a revised TDS return if there was an error in the original filing.
4. Monitor the status and keep detailed records.

By following these steps, you can address and rectify both TDS demands and rectification orders effectively.

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