Rectification

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Querist : Anonymous

Querist : Anonymous (Querist)

22 May 2012 Dear expert,
I had filed IT return for AY 2011-12 electronically claiming refund of Rs. 10050/-. Department assessed it as nil demand / nil refund. Then I inspected the Form 26as carefully and found 2 entries out of 10 cantaining Rs 600/- are with unmatch status. Then I filed rectification, citing the Instruction no.1/2012 dated 2-2-2012. Despite that, Department again assessed it as no demand / no refund.
Please advise me.

CA SHAH DILEEPKUMAR

CA SHAH DILEEPKUMAR (Expert)

22 May 2012 Have you filed rectification with CPC or department. If return is rested with department if it is transferred by CPC, then definately you follow up with department they will do it.

Querist : Anonymous

Querist : Anonymous (Querist)

22 May 2012 return and rectification both were filed electronically.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

20 July 2025 Your case summary:
You filed your IT return for AY 2011-12 electronically claiming a refund of Rs. 10,050.
The department processed it as nil demand / nil refund.
On checking Form 26AS, you found 2 out of 10 TDS entries (Rs. 600) are ‘unmatched’.
You filed rectification citing Instruction No. 1/2012 (which deals with TDS mismatch).
The department still processed as nil demand / nil refund.
Both return and rectification were filed electronically.
Why is this happening?
Unmatched TDS entries mean the TDS claimed in your return does not reconcile with the department’s records (Form 26AS).
Due to mismatch, the department disallowed those TDS credits, resulting in nil refund.
Rectification will be rejected if the mismatch is not resolved at the data source.
What can you do now?
Check the reason for TDS mismatch in Form 26AS:
Possibly the deductor has not properly filed or corrected TDS return.
Deductor may have reported wrong PAN or other details.
Coordinate with the deductor:
Ask the deductor to correct and resubmit the TDS return for the relevant period.
Once the correction is made, the matched TDS will reflect in Form 26AS.
Wait for updated Form 26AS:
After deductor’s correction, wait for the next update of Form 26AS.
Then file rectification again to claim the corrected TDS credit.
Follow-up with CPC / Income Tax Department:
Sometimes delays or system issues cause mismatch.
You can send an email or call CPC to follow up on the rectification status.

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