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?

Querist : Anonymous

Querist : Anonymous (Querist)

06 November 2013 Please somebody reply for the above query.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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27 July 2025 Here’s how you can approach both your queries:

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### 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.

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### 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.

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If you want, I can help draft a sample reply letter or e-response for this notice. Just let me know!

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