Refund of tds

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 May 2015 1.Suppose at the time of filing income tax return for AY 2012-13 tds was apperaing at Rs. 10 lakh in 26AS and now it is appearing as Rs. 12 Lakh. My Question is how to claim refund of Rs. 2 Lakhs.
2.If AO determines demand in the scrutiny, whether assessment is completed or we can revise income tax return.

Thanks

16 May 2015 before competion of assessement and timelimit under sec 139(5) i.e 1 year from end of relevant ay u can revise it

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 May 2015 Sir if demand is determined by AO in scrutiny does it mean that assessment is completed.

16 May 2015 no, as final assesment order is yet not passed so you can ask him to rectify this by showing the revised 26AS.

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Querist : Anonymous

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16 May 2015 What is final assessment order.

16 May 2015 means wat assessment order passed by ao is accepted by assessee and not challenged to higher authorities

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Querist : Anonymous

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Querist : Anonymous (Querist)
16 May 2015 We have filed appeal and also deposited demand determined by AO. So can we revise return.

16 May 2015 in my view you cannot as u have already paid the demand

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Querist : Anonymous

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16 May 2015 Is it necessary to pay demand if we want to appeal to commissioner?


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