Rectification error

This query is : Resolved

arpit (Querist)
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09 February 2026 I had filed a rectification request so that I could claim the TDS which I had not claimed in. AY 2024-25, but i received a demand order becauseof rectification i have done, I have been given a demand for the amount of refund that I had received.

I had claimed TDS of Rs 4680 and the total TDS was Rs 7260 out of which Rs 2580 was not claimed because that TDS amount was uploaded in the portal by the deductor after filing our return. I filed itr4 and tds deducted US 194J.
When we filed for rectification, we were given a demand for the same amount as the refund we had received.
What should I do?

Ram Avtar Singh

Ram Avtar Singh (Expert)
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09 February 2026 Log in to the Income Tax e-Filing portal, navigate to Pending Actions > Response to Outstanding Demand, and submit a response disagreeing with the demand, providing the details of the already received refund. If the demand arises from a processing error, file a rectification request under Section 154(1) to correct the tax mismatch.
Steps to Take:
View Demand Details: Check the notice under Section 143(1) or 154 to understand why the demand was raised (e.g., TDS mismatch, recalculation).
Submit Response (Disagreement):
Log in to the e-Filing portal.
Go to Pending Actions > Response to Outstanding Demand.
Select the demand and click Submit Response.
Select the option indicating you disagree with the demand (either in full or part).
Provide reasons, such as "Refund already received" or "TDS/Tax credit already claimed in earlier return".
File Rectification (If Needed):
Go to Services > Rectification.
Click + New Request and select the relevant Assessment Year.
Choose the reason (e.g., Tax Credit Mismatch) and submit the request, notes the Income Tax Department.
Check Form 26AS/AIS: Ensure that the taxes paid or TDS claimed in your rectification/revised return accurately match your Form 26AS/AIS.
If the demand persists, you may need to submit a formal letter to your Assessing Officer (AO) with proof of the refund and tax payments.

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