Tds
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
31 October 2013
1.How to reply for demand notice u/s 143 1 a?
2.How to reply if demand is because of TDS not reflecting in 26AS but Form 16 A is available for AY prior to 2012-13?
2.How to reply if demand is because of TDS not reflecting in 26AS but Form 16 A is available for AY prior to 2012-13?
Querist : Anonymous
Querist :
Anonymous
(Querist)
06 November 2013
Please somebody reply for the above query.
27 July 2025
Here’s how you can approach both your queries:
---
### 1. How to reply for demand notice u/s 143(1)(a)?
* **Section 143(1)(a)** relates to processing of income tax returns and raising demand based on the initial processing of returns or TDS mismatch.
* **Steps to reply:**
1. **Check the Demand Details:**
Go to the [Income Tax e-filing portal](https://www.incometax.gov.in/iec/foportal/) → View Notices/Orders → Select the relevant AY → Download the demand notice.
2. **Verify the Cause:**
Check whether the demand is due to mismatch of TDS, income reported, or any other issue.
3. **If you agree with the demand:**
* Pay the demanded amount online through the portal (challan 280).
* No formal reply is usually needed unless specifically asked.
4. **If you disagree:**
* File a rectification request under section 154 on the portal or respond via the “e-Proceedings” if the option is available.
* Attach proof/documents supporting your claim, e.g., Form 16A, TDS certificates, etc.
---
### 2. How to reply if demand is because of TDS not reflecting in Form 26AS but Form 16A is available (for AY prior to 2012-13)?
* This is a common issue due to delayed or non-filing of TDS returns by deductor or mismatch in details.
* **Steps to respond:**
1. **Request the Deductor:**
Ask the deductor to verify and correct the TDS return filing for that AY. They should refile or correct the TDS return so that the TDS appears in Form 26AS.
2. **Submit a Reply to Income Tax Department:**
* Log in to the e-filing portal → Respond to notice → Upload a detailed explanation stating that:
* TDS has been deducted and certificate (Form 16A) is available.
* Deductor needs to correct TDS return so that it reflects in Form 26AS.
* Request the AO to verify Form 16A and allow the credit accordingly.
3. **Attach Proof:**
Attach scanned copies of Form 16A, payment challans (if any), and any correspondence with the deductor.
4. **Maintain Records:**
Keep records safe and follow up with the deductor to ensure TDS return correction is done promptly.
---
If you want, I can help draft a sample reply letter or e-response for this notice. Just let me know!
---
### 1. How to reply for demand notice u/s 143(1)(a)?
* **Section 143(1)(a)** relates to processing of income tax returns and raising demand based on the initial processing of returns or TDS mismatch.
* **Steps to reply:**
1. **Check the Demand Details:**
Go to the [Income Tax e-filing portal](https://www.incometax.gov.in/iec/foportal/) → View Notices/Orders → Select the relevant AY → Download the demand notice.
2. **Verify the Cause:**
Check whether the demand is due to mismatch of TDS, income reported, or any other issue.
3. **If you agree with the demand:**
* Pay the demanded amount online through the portal (challan 280).
* No formal reply is usually needed unless specifically asked.
4. **If you disagree:**
* File a rectification request under section 154 on the portal or respond via the “e-Proceedings” if the option is available.
* Attach proof/documents supporting your claim, e.g., Form 16A, TDS certificates, etc.
---
### 2. How to reply if demand is because of TDS not reflecting in Form 26AS but Form 16A is available (for AY prior to 2012-13)?
* This is a common issue due to delayed or non-filing of TDS returns by deductor or mismatch in details.
* **Steps to respond:**
1. **Request the Deductor:**
Ask the deductor to verify and correct the TDS return filing for that AY. They should refile or correct the TDS return so that the TDS appears in Form 26AS.
2. **Submit a Reply to Income Tax Department:**
* Log in to the e-filing portal → Respond to notice → Upload a detailed explanation stating that:
* TDS has been deducted and certificate (Form 16A) is available.
* Deductor needs to correct TDS return so that it reflects in Form 26AS.
* Request the AO to verify Form 16A and allow the credit accordingly.
3. **Attach Proof:**
Attach scanned copies of Form 16A, payment challans (if any), and any correspondence with the deductor.
4. **Maintain Records:**
Keep records safe and follow up with the deductor to ensure TDS return correction is done promptly.
---
If you want, I can help draft a sample reply letter or e-response for this notice. Just let me know!
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
- GST Audit whether Govt Companies are exempt?
- PTRC Show Cause Notice on Email
- Accounting treatment of AMC alongwith the purchase of Laptop
- Unable to File TDS Q2 Return – New TRACES Portal Error
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- GST Treatment of Purchases with GST Paid where Outward Supplies of Manufactured CattleFeed Exempt
- Not ordinarily resident having partnership income in India and salary in USA is any form to filed be
- EPF ECR NEW RULES Sep 17th 2026
- Issuing of delivery challan by seller of goods
- Transfer of Physical Stock Between Two Proprietorship Concerns
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- FAST-DS 2026 Under Tax Law - No recourse or support for person declaring via this scheme?
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
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
