Intimation under section 143(1)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 July 2013 I have got an intimation under section 143(1) , which is received to pay additional tax amount for assessment year 2012-13. While filing return, i showed the amount of TDS under a single TAN, however, the TDS was deposited under 2 TAN. Kindly let me know, how to rectify. I have tried to rectify the e-return, it asks to upload and XML file.
Th query is whether the xml file shall be same generated from ITR-1, if yes, in row of original/revised, what shall be filled as it does not show u/s 154 under whicht the rectification needs to be filed.

Rupesh Jain

Rupesh Jain (Expert)
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02 July 2013 pls present with your supporting for Claim TDs in return.

if order already passed by ITo then you can file rectification u/s 154

Querist : Anonymous

Querist : Anonymous (Querist)

02 July 2013 Thanks for the reply
The query is how to file the return under section 154.
Whether ITR 1 needs to be refilled under revised?
If yes, than its not showing the u/s 154 under revised return.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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01 August 2024 To rectify the discrepancy in TDS reporting that resulted in an additional tax demand under Section 143(1), follow these steps:

### **1. Understand the Intimation**

The intimation under Section 143(1) suggests a mismatch between the TDS claimed in your return and the TDS deposited as per the TANs. Specifically:
- TDS was deposited under two TANs, but you reported it under a single TAN in your return.

### **2. Filing the Rectification Request**

**Steps to Rectify the Discrepancy:**

1. **Prepare the Rectification Application:**
- **Section**: You need to file a rectification request under Section 154 of the Income Tax Act.
- **Original Return**: If you are correcting the mistake in your original return, you need to use the same ITR form (ITR-1 in your case) for the rectification.
- **Revised/Original**: In the rectification process, you should select the option for `Original/Revised` return depending on whether you are rectifying an original return or a revised return.

2. **Generate the XML File:**
- **Use ITR-1**: Generate the XML file from the ITR-1 form, even for rectification. Ensure that you include the correct details of TDS as per the two TANs.
- **Fill the Fields**:
- In the rectification form, indicate whether you are filing an `Original` or `Revised` return.
- Ensure the details provided in the rectification application match the correct TDS details as per both TANs.

3. **Rectification Under Section 154:**
- **Rectification Under Section 154**: While the e-filing portal doesn’t explicitly mention Section 154, selecting the appropriate correction type while filing the rectification request serves the same purpose.

4. **Upload the XML File:**
- Upload the generated XML file on the Income Tax e-filing portal under the `Rectification` section.

5. **Submit the Request:**
- After uploading the XML file, submit the rectification request online.

### **Detailed Steps on Income Tax Portal**

1. **Log In**: Log in to the Income Tax e-filing portal.

2. **Navigate to Rectification**:
- Go to `e-File` > `Rectification` > `File Rectification`.

3. **Select the Type of Rectification**:
- Choose `Request for Rectification` and then select `Original` if you are correcting an original return or `Revised` if you are correcting a revised return.

4. **Upload XML File**:
- Upload the XML file generated from the ITR-1 form.

5. **Fill the Details**:
- Fill in the details as required, ensuring accuracy in TDS reporting.

### **No Option for Section 154**

Since the option to specify Section 154 might not be explicitly available, the process of rectification using the portal effectively serves the purpose of correcting errors under Section 154.

### **Verify and Follow-Up**

- **Confirm Correction**: After submitting the rectification request, monitor the status of the request on the e-filing portal.
- **Acknowledge Receipt**: Keep a record of the acknowledgment receipt from the Income Tax Department.

If you encounter any issues or discrepancies that are not resolved through the rectification process, consider contacting the Income Tax Department's helpdesk or seeking assistance from a tax professional for further guidance.

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