Rectification of TDS MISMATCH

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This discussion addresses how to rectify a TDS mismatch in an Income Tax Return (ITR) where an incorrect TAN number was provided. The standard rectification process under section 143(1) doesn't yet support TDS schedule corrections, leading to held-up refunds. An alternative involves using the offline utility to correct the return data, though issues like automatic late fee levies and rejection of rectification applications due to perceived 'mistakes not apparent from the record' have been encountered. Guidance is sought on the correct procedure.

Naveen Kumar Jain

Naveen Kumar Jain (Querist)
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04 June 2022 I mentioned wrong TAN number in TDS schedule in ITR3 for A/Y 2021-22. It was pointed out in Intimation received u/s 143(1) in month of April 2022. I now want to request for rectification. Under rectification, the facility to rectify TDS mismatch is not yet provided. Do not know when it will be available. My refund is held up. Alternative suggested is to use option of rectifying by correcting data in the return filed. This option is available in off line mode. I do not know if it will allow correction of TDS schedule. I have downloaded Json file from the return filed, but I do not know how to open it for correction. Can some one guide me step by step how to proceed?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 June 2022 Download return filing software ITR 1 to 4 from new income tax portal, open and upload Jason file and correct it.

Naveen Kumar Jain

Naveen Kumar Jain (Querist)
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04 June 2022 But this will be for assessment year 2022-23, not 2021-22

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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04 June 2022 You can choose the assessment year in the ITR.

Naveen Kumar Jain

Naveen Kumar Jain (Querist)
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05 June 2022 I did download the offline utility for A/Y 2021-22 and corrected TAN number of a deductor, as that was the only mistake in original ITR. All other entries are same and there is no change in amount of income or tax refund, but levy of late fee of 5000/-was automatically levied by the utility. While uploading the revised json file under application for rectification, it got rejected with following error message --- Under sec 154 rectification application can be filed only to correct mistakes apparent from record. In this case, fresh,/additional/reduction claim of deduction are being made in the rectification application, which is not a mistake apparent from the record. Hence your rectification request can not be entertained
Can you please guide me as to what should I do? Any other option?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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05 June 2022 Wait and do rectification under tax credit mismatch.