Online rectification u/s 154

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Ripdaman (Querist)
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12 March 2012 I filed my Income Tax return online for FY 2010-11. I got a demand notice u/s 143 (I) from CPC, ITD on account of my employer not filing the online TDS return related to the last quarter of the Financial Year 2010-11. This was duly conveyed to CPC with a request to cancel the demand.

I have now received a communication from CPC which reads “Please refer to the paper rectification request filed by you and received at CPC on 27-01-12. In this regard, you are required to file an online rectification request as you have electronically filed your return of Income. In view of the above this rectification application is treated as disposed.”

My query is that in order to file an online rectification, do I need the original XML file (which was generated at the time of original filing of return) to upload or do I need to file a revised return and upload the revised XML file? In my case, both the XML files would be the same as no data needs to be corrected by me in the revised return. Please advise.

Thanks

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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12 March 2012 You do not need any of the xml files. You just need to file a request for correcting the error.

You do not need to upload any file. You only need to fill in information and the request is uploaded.

For details go through this file:

https://www.caclubindia.com/share_files/details.asp?mod_id=42744

Ripdaman

Ripdaman (Querist)
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12 March 2012 Thanks for the prompt reply!

I have however checked the IT website for rectification upload. The rectification upload is not possible without an XML file. On clicking 'upload', it gives a message of 'Please choose a file'.

Kindly help!

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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12 March 2012 Sorry, my mistake.

You will need to upload the original xml file with the changes, if any.

Ripdaman

Ripdaman (Querist)
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12 March 2012 Since in my case, both the XML files would be the same as no data needs to be corrected by me in the revised return, should i upload the original xml file in the rectification upload?

Ripdaman

Ripdaman (Querist)
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12 March 2012 Since in my case, both the XML files would be the same as no data needs to be corrected by me in the revised return, should i upload the original xml file in the rectification upload?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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12 March 2012 Yes you will have to upload the original xml file.

But first, have you ascertained the reason for the difference between your return and intimation from CPC.

Ripdaman

Ripdaman (Querist)
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12 March 2012 The reason is non filing of the online TDS return related to the last quarter of the Financial Year 2010-11 by my Employer which has been duly intimated to the CPC.

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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12 March 2012 Has your employer filed the TDS return? Is the TDS appearing in Form 26AS?

Only if the above conditions are satisifed, your rectification application will be accepted. Otherwise it will be rejected.

Ripdaman

Ripdaman (Querist)
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12 March 2012 The TDS is not appearing in Form 26AS which means that my employer has not filed the TDS return.

CPC initially rejected my application for rectification but after it was conveyed to them that there was no fault on my part on account of non-filing of TDS return by my employer, CPC issued me a letter saying “Please refer to the paper rectification request filed by you and received at CPC on 27-01-12. In this regard, you are required to file an online rectification request as you have electronically filed your return of Income. In view of the above this rectification application is treated as disposed.”
What should this imply?

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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12 March 2012 You had written a letter to CPC explaining them the nature of the default, in response to which CPC has issued the above letter.

Your rectification application will be rejected until the TDS appears in Form 26AS.

Ripdaman

Ripdaman (Querist)
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13 March 2012 Today, i have received a rectification order u/s 154 (dated 18/01/2012 !)from CPC wherein the discrepancy in TDS has been rectified (though it still does not figure in my Form 26AS).

Do i still need to upload the rectification file?

Thanks

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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13 March 2012 If the discrepancy has been rectified and now there is no difference between your return and CPC, then you need not file the rectification application.

The matter is now closed and requires no further action from your end.

Ripdaman

Ripdaman (Querist)
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13 March 2012 There is now no difference between aggregate income tax liability as furnished by me and as computed u/s 154 in the rectification order.

Thank you very much for your time and advise.

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