Self assessment tax
This query is : Resolved
05 December 2012
I want to know "Though Self Assessment Tax is paid for the A.Y. 2011-12 through challan on a particular date but while filing the e-return the tax is not taken into consideration and return is uploaded by payable amount what consequences are to be faced by the party"
05 December 2012
Option 1: You may upload a revise return with the correct and updated details (recommended)
Option 2: Wait for the intimation u/s 143(1), upon issue of demand notice , you may file the revised return or make a request for considering the challan paid and reducing the demand.
Option 2: Wait for the intimation u/s 143(1), upon issue of demand notice , you may file the revised return or make a request for considering the challan paid and reducing the demand.
06 December 2012
How to make request for the challan paid?
And is revised return allowed in belated return. Whether any interest will be charged U/s 143(1) if I decide to wait for demand notice?
And is revised return allowed in belated return. Whether any interest will be charged U/s 143(1) if I decide to wait for demand notice?
23 July 2025
Here's a breakdown of your query regarding Self Assessment Tax not considered while e-filing and the possible consequences:
🔍 Scenario:
Self-assessment tax was paid correctly via challan for AY 2011-12,
But while e-filing, the tax was not declared/adjusted in the return,
Result: Return was uploaded showing tax payable, though already paid.
✅ Options & Consequences:
🔹 Option 1: Revised Return (Preferred)
You can revise the return only if the original return was filed on or before the due date.
Belated returns (filed after the due date) cannot be revised (as per section 139(5) applicable for AY 2011-12).
If your original return was belated, this option is not available.
🔹 Option 2: Wait for Intimation u/s 143(1)
The CPC (Central Processing Center) will issue a demand notice showing tax payable.
You can respond to the intimation online by filing a Rectification Request u/s 154,
attaching the challan details and proof of payment.
🧾 How to make the request for Self-Assessment Tax paid?
You will need to:
Log in to the Income Tax e-Filing Portal.
Go to e-File → Rectification → New Request.
Select "Return Data Correction (Online)".
Provide the correct challan details (CIN, amount, date, BSR code).
Attach supporting documents (challan copy).
Submit.
Alternatively, if the rectification option isn't available anymore due to time lapse (since it's AY 2011-12), you may have to:
Write to the Jurisdictional Assessing Officer with a formal letter, attaching a copy of:
The ITR-V (filed return),
The challan paid,
A request to adjust the tax already paid.
⚠️ Interest/Consequences (if you wait):
Interest u/s 234A/B/C could be calculated on the assumption of tax being unpaid.
You may get a demand notice for unpaid tax plus interest.
Once rectified, interest may still be partially applicable depending on the dates of tax payment and return filing.
📝 Suggestion:
Since AY 2011-12 is a very old assessment year, time limits for revision or online rectification may be over. You are likely to need offline rectification through the Jurisdictional AO.
🔍 Scenario:
Self-assessment tax was paid correctly via challan for AY 2011-12,
But while e-filing, the tax was not declared/adjusted in the return,
Result: Return was uploaded showing tax payable, though already paid.
✅ Options & Consequences:
🔹 Option 1: Revised Return (Preferred)
You can revise the return only if the original return was filed on or before the due date.
Belated returns (filed after the due date) cannot be revised (as per section 139(5) applicable for AY 2011-12).
If your original return was belated, this option is not available.
🔹 Option 2: Wait for Intimation u/s 143(1)
The CPC (Central Processing Center) will issue a demand notice showing tax payable.
You can respond to the intimation online by filing a Rectification Request u/s 154,
attaching the challan details and proof of payment.
🧾 How to make the request for Self-Assessment Tax paid?
You will need to:
Log in to the Income Tax e-Filing Portal.
Go to e-File → Rectification → New Request.
Select "Return Data Correction (Online)".
Provide the correct challan details (CIN, amount, date, BSR code).
Attach supporting documents (challan copy).
Submit.
Alternatively, if the rectification option isn't available anymore due to time lapse (since it's AY 2011-12), you may have to:
Write to the Jurisdictional Assessing Officer with a formal letter, attaching a copy of:
The ITR-V (filed return),
The challan paid,
A request to adjust the tax already paid.
⚠️ Interest/Consequences (if you wait):
Interest u/s 234A/B/C could be calculated on the assumption of tax being unpaid.
You may get a demand notice for unpaid tax plus interest.
Once rectified, interest may still be partially applicable depending on the dates of tax payment and return filing.
📝 Suggestion:
Since AY 2011-12 is a very old assessment year, time limits for revision or online rectification may be over. You are likely to need offline rectification through the Jurisdictional AO.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Itr 1 processing
- Off Market debit and credit transaction
- Showing Gift from relative in ITR for this year
- Reporting Income under Section 44ADA
- Short Term Capital gain on shares bought and sold after 2018 onwards
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- ITR 1: Details for showing Exempt Income
- ITR selection for salaries and capital gain less than L
- ITR returnFY25-26
- ITR 2 Short Term gain & Long term gain
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
