Order U/s 201/201(1A)
This query is : Resolved
18 April 2011
Hello Sir, No Notice U/s 201/201(1A) was received but now copy of order has been received along with demand u/s 156. we submitd an application u/s 154. Now should we wait for Order against 154 or submit the appeal against original order within 30 Days. If appeal has to be made, in which form it has to be file?
18 April 2011
File an appeal along side rectification. Appeal should be in form 35 as per section 246A(1)(ha) of the IT Act,1961.
18 April 2011
how much appeal fee to be deposit against demand34440 ?
18 April 2011
Rs.250/- as per section 249(1)(iv) of the IT Act,1961.
19 April 2011
thx sir!
Is it compulsory to file revise e-tds return for the purpose of verifications of Challan before filling appeal and assessment is related to the F.Y 2006-07 and NSDL doesn't provide TAN registration facility for importing the TDS file @ dat year.
Is it compulsory to file revise e-tds return for the purpose of verifications of Challan before filling appeal and assessment is related to the F.Y 2006-07 and NSDL doesn't provide TAN registration facility for importing the TDS file @ dat year.
09 August 2024
When dealing with an order under Sections 201/201(1A) of the Income Tax Act, it's important to follow the appropriate procedure to ensure that your rights are protected and any rectifications or appeals are properly handled. Here’s how to approach the situation:
### 1. **Understanding Sections 201/201(1A)**
- **Section 201:** Deals with the treatment of a person who is in default or is deemed to be in default for failing to deduct or pay tax at source.
- **Section 201(1A):** Relates to the interest payable for delayed payment of TDS or non-payment of TDS.
### 2. **Reviewing the Situation**
- **Application under Section 154:** Section 154 is for rectification of mistakes apparent from the record. If you've filed an application under Section 154, it is for correcting any errors in the order.
### 3. **Appeal or Rectification:**
- **Wait for Order on Section 154 Application:** It is advisable to wait for the outcome of your Section 154 application before filing an appeal. If the rectification application resolves the issue, there may be no need for further appeal.
- **Filing an Appeal:** If the rectification application does not resolve the issue or if the correction is not in your favor, you can then file an appeal.
### 4. **Filing an Appeal:**
- **Form for Appeal:** An appeal against the order under Sections 201/201(1A) is typically filed using **Form 35**. This is the standard form for filing an appeal before the Commissioner of Income Tax (Appeals).
- **Fee for Appeal:** The appeal fee is generally based on the amount of demand:
- **For amounts up to ₹1 lakh:** The fee is ₹250.
- **For amounts exceeding ₹1 lakh:** The fee is ₹1,000.
- **For your demand of ₹34,440:** The fee would be ₹1,000.
### 5. **Revised E-TDS Return:**
- **Filing Revised Return:** It is often necessary to file a revised TDS return if there were errors in the original return. This helps in verifying the challans and correcting any discrepancies.
- **NSDL and TAN Registration:** If NSDL does not provide TAN registration for that year, ensure you have proper documentation and follow up with NSDL for any issues related to TAN.
### 6. **Steps to Take:**
1. **Follow Up on Section 154 Application:**
- Wait for the order or response on your Section 154 application. If the issue is not resolved, you can proceed with the appeal.
2. **File the Appeal:**
- **Prepare Form 35:** Complete the form and submit it along with the required appeal fee.
- **Submit within 30 Days:** Ensure that you file the appeal within the 30-day period from the date of receipt of the order.
3. **Revised E-TDS Return:**
- If necessary, file a revised e-TDS return to correct any errors and verify the challans. Ensure that this is done accurately to support your appeal.
4. **Documentation:**
- Keep copies of all correspondence, forms, and proofs of payment or submission. This documentation will be critical if there are further inquiries or reviews.
### Summary
- **Wait for Section 154 Outcome:** It is generally advisable to wait for the resolution of the Section 154 application.
- **File Appeal If Needed:** If the issue remains unresolved, file an appeal using Form 35 within 30 days.
- **Pay Appeal Fee:** For a demand of ₹34,440, the appeal fee is ₹1,000.
- **File Revised E-TDS Return:** If required, ensure that you file a revised e-TDS return to correct any errors.
Always consult with a tax professional or advisor to ensure that you are following the correct procedure and to get tailored advice for your specific situation.
### 1. **Understanding Sections 201/201(1A)**
- **Section 201:** Deals with the treatment of a person who is in default or is deemed to be in default for failing to deduct or pay tax at source.
- **Section 201(1A):** Relates to the interest payable for delayed payment of TDS or non-payment of TDS.
### 2. **Reviewing the Situation**
- **Application under Section 154:** Section 154 is for rectification of mistakes apparent from the record. If you've filed an application under Section 154, it is for correcting any errors in the order.
### 3. **Appeal or Rectification:**
- **Wait for Order on Section 154 Application:** It is advisable to wait for the outcome of your Section 154 application before filing an appeal. If the rectification application resolves the issue, there may be no need for further appeal.
- **Filing an Appeal:** If the rectification application does not resolve the issue or if the correction is not in your favor, you can then file an appeal.
### 4. **Filing an Appeal:**
- **Form for Appeal:** An appeal against the order under Sections 201/201(1A) is typically filed using **Form 35**. This is the standard form for filing an appeal before the Commissioner of Income Tax (Appeals).
- **Fee for Appeal:** The appeal fee is generally based on the amount of demand:
- **For amounts up to ₹1 lakh:** The fee is ₹250.
- **For amounts exceeding ₹1 lakh:** The fee is ₹1,000.
- **For your demand of ₹34,440:** The fee would be ₹1,000.
### 5. **Revised E-TDS Return:**
- **Filing Revised Return:** It is often necessary to file a revised TDS return if there were errors in the original return. This helps in verifying the challans and correcting any discrepancies.
- **NSDL and TAN Registration:** If NSDL does not provide TAN registration for that year, ensure you have proper documentation and follow up with NSDL for any issues related to TAN.
### 6. **Steps to Take:**
1. **Follow Up on Section 154 Application:**
- Wait for the order or response on your Section 154 application. If the issue is not resolved, you can proceed with the appeal.
2. **File the Appeal:**
- **Prepare Form 35:** Complete the form and submit it along with the required appeal fee.
- **Submit within 30 Days:** Ensure that you file the appeal within the 30-day period from the date of receipt of the order.
3. **Revised E-TDS Return:**
- If necessary, file a revised e-TDS return to correct any errors and verify the challans. Ensure that this is done accurately to support your appeal.
4. **Documentation:**
- Keep copies of all correspondence, forms, and proofs of payment or submission. This documentation will be critical if there are further inquiries or reviews.
### Summary
- **Wait for Section 154 Outcome:** It is generally advisable to wait for the resolution of the Section 154 application.
- **File Appeal If Needed:** If the issue remains unresolved, file an appeal using Form 35 within 30 days.
- **Pay Appeal Fee:** For a demand of ₹34,440, the appeal fee is ₹1,000.
- **File Revised E-TDS Return:** If required, ensure that you file a revised e-TDS return to correct any errors.
Always consult with a tax professional or advisor to ensure that you are following the correct procedure and to get tailored advice for your specific situation.
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