An Assessee has filed ITR-1 for AY 2016-17 online for first time. He has got salary and pension during the financial year. His employer deducted TDS and deposited the same which is reflecting in Form 26AS. He also paid Self-Assessment Tax for that year through online. His return has been processed and CPC has raised demend of Rs. 1,210/- under section code 1431a and date of notice under section 245 issued. But till date, no intimation has not received from CPC in his mail. In his ITR-1 income details , he mentioned sum up of salary & pension amount (Rs. 7,05,816/- )but in TDS page of ITR under the head 'Income chargeable under the salaries' he only mentioned salary portion (Rs. 3,87,997/-) not pension amount. My quarry is, for this reason, CPC has raised demand U/S 245 ? If not, for what reason they raised demand? Now, what the Assessee will do? Thanks in advance
Read more at: /forum/demand-under-section-245-of-income-tax-act-315681.asp
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