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How to address problems in intimations under 143(1)?

HonestTaxpayer (Software Engineer) (103 Points)

10 May 2011

Hi,

I got intimation under section 143(1) that detailed the difference between what I provided as return of income and "as computed by It under section 143(1)".

The problem is that it lists a TDS amount of Rs 17390 in what I provided as return of income but that figure is missing in "as computed by It under section 143(1)" section. As such IT has sent me a demand letter for the balance amount. I double checked by ITR1 that I filed and also the ITRv i got from IT. Both of them clearly mentioned the TDS.

How can I proceed to address this? Basically the TDS figure is missing in IT's intimation under section 143(1)

Thanks a lot for your help in advance.

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40 Replies

CA Deepak Joshi (TaxTalk) (178 Points)
Replied 10 May 2011

Hi,

There may be a problem that the TDS deductor may have submitted the TDS on ur behalf in wrong name/PAN.. U can check it on the Income tax site for your tax credit

If this is the case then u have to request the deductor the pay the TDS on correct PAN so that u can get TDS credit... alongwith u can write to ur AO for the reasons and asking him for some extension...

1 Like

HonestTaxpayer (Software Engineer) (103 Points)
Replied 10 May 2011

Originally posted by : Deepak Joshi
	Hi, There may be a problem that the TDS deductor may have submitted the TDS on ur behalf in wrong name/PAN.. U can check it on the Income tax site for your tax credit If this is the case then u have to request the deductor the pay the TDS on correct PAN so that u can get TDS credit... alongwith u can write to ur AO for the reasons and asking him for some extension...

Hi Deepak,

Thank you so much for your response and taking time out to reply to my msg.

I dont understand this. If i get it right, although the TDS deductor has conveyed to me that TDS has been paid, it does not reflect in the IT dept. records, so I suffer. :(

Based on what was conveyed to me, I supplied the info in my tax return. Why is it my concern if theres something missing on the TDS deductor's part? Although I understand that IT dept. isnt acknowledging it so it has become my concern now but this is ridiculous. Im needlessly getting mired into interfacing two parties. All this when I have all my taxes paid and deducted on time. :(

How can I check on the tax site for my credit?

Thanks once again!

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 10 May 2011

check form 26AS for correct tax credit, through nsdl or your bank's netbanking to confirm that TDS deducted is credited to your account or not.

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HonestTaxpayer (Software Engineer) (103 Points)
Replied 10 May 2011

Originally posted by : U S Sharma
	check form 26AS for correct tax credit, through nsdl or your bank's netbanking to confirm that TDS deducted is credited to your account or not.

Hello Sir,

Appreciate your response. Pardon my ignorance but can you explain this a bit? What is form 26AS and how does my bank's netbanking come into the picture?

Thanks for helping me!

CA Deepak Joshi (TaxTalk) (178 Points)
Replied 10 May 2011

Hi,

Regarding ur concerns of getting mired in between.....well frankly can't help it....!!! Actually its the mistake of the TDS depositor and he should be now quick on his part to rectify the mistake.

Regarding ur query on 26AS...see suppose u get ur salary(or any other taxable income) and the payer has deducted tax at source(TDS)... so now u hv a way to check whether this TDS is being reflected against ur name in the IT dept records...provided the payer has deposited it...

This way u can easily cross verify the claims of ur deducter... If he has deducted and deposited the TDS in ur name only then ask him for form 16 or form 16A which ever is applicable....And post it to the AO along with ur application...

And i don't think that ur net banking is the only option...verify it free at nsdl website with ur PAN , DoB and name...

1 Like

HonestTaxpayer (Software Engineer) (103 Points)
Replied 10 May 2011

Originally posted by : Deepak Joshi
	Hi, Regarding ur concerns of getting mired in between.....well frankly can't help it....!!! Actually its the mistake of the TDS depositor and he should be now quick on his part to rectify the mistake. Regarding ur query on 26AS...see suppose u get ur salary(or any other taxable income) and the payer has deducted tax at source(TDS)... so now u hv a way to check whether this TDS is being reflected against ur name in the IT dept records...provided the payer has deposited it... This way u can easily cross verify the claims of ur deducter... If he has deducted and deposited the TDS in ur name only then ask him for form 16 or form 16A which ever is applicable....And post it to the AO along with ur application... And i don't think that ur net banking is the only option...verify it free at nsdl website with ur PAN , DoB and name...

Hi Deepak,

Appreciate your response again!

I just checked my form 26AS online. Indeed there is no entry in there under TDS :( Basically Im retired now. My employer (Home ministry) paid me some dues and claimed they have deducted TDS. The other TDS was claimed by SBI on some of my FDs.

So net net either these parties havent yet paid the tax or the info they supplied to IT dept is incorrect.

What do you suggest I should do now?

Thanks once again!

Mihir (Wealth Manager) (5293 Points)
Replied 10 May 2011

Reply with Rectification u/s 154 putting your case forward to the IT dept with the respective jurisdiction. State the correct TDS paid and attach the copy of challan. Check 26AS and find out how much credit you have.

1 Like

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 10 May 2011

https://www.tin-nsdl.com/panregistration.asp

Incometax department has introduced VIEW Tax Credit, though NSDL site, register your pan and get it authorized from any TIN facilation centre, and u will be able to see all credits in your PAN Number

BANK where your PAN is registered, offer you to view your TAX credit, thourgh NSDL site, the link is given in the netbanking after you log in to banks site, it will route u to ndsl site for the given pan in bank account.

1 Like

CA Deepak Joshi (TaxTalk) (178 Points)
Replied 10 May 2011

Before going for Rectification u/s 154, I would suggest that you/ YOUR CLIENT should request the employer/ deductor regarding a revised TDS return to be filed by them and then issue the correct Form 16, 16A to you. But it must be noted that you should not have qouted wrong PAN at the first place itself....bcoz then u are liable for penal charges and employer wouldn't listen to u.....
After getting revised forms, move application u/s 154

HonestTaxpayer (Software Engineer) (103 Points)
Replied 10 May 2011

Originally posted by : Deepak Joshi
	Before going for Rectification u/s 154, I would suggest that you/ YOUR CLIENT should request the employer/ deductor regarding a revised TDS return to be filed by them and then issue the correct Form 16, 16A to you. But it must be noted that you should not have qouted wrong PAN at the first place itself....bcoz then u are liable for penal charges and employer wouldn't listen to u..... After getting revised forms, move application u/s 154

See that is my problem. I do not know what is the issue, have they not paid the tax or if they have paid, what went missing? As I said, as far as my employers are concerned, I have been a govt employee for an age. So my PAN number being wrong with them is very very unlikely. As for SBI, again am not sure what transpired.

Can you help me how do I know what the issue is? Or is there a point trying to find out the real issue? So should I just go ahead and ask them to file a fresh TDS? While I realise that may take some time, do you recommend I get back to IT dept. with some letter or anything?

Thanks once again!

CA Deepak Joshi (TaxTalk) (178 Points)
Replied 10 May 2011

In that case i request u to take a copy of all ur Form 16 and Form 16A and along with an application u/s 154 post it to the dept.....

Just as a last cross check....pls ensure that on TDS certificats ur PAN is correct...bcoz then u'll get the TDS credit from the Dept easily...

1 Like

Mihir (Wealth Manager) (5293 Points)
Replied 10 May 2011

There is a difference between TDS actually paid and TDS return filed. Maybe TDS return has not been filed yet and that is why your 26AS is not showing the credit. You can ask your company if they have filed the TDS returns. And if they have, maybe they have mistakenly omitted your amount. If they have filed correctly, theyn ask them challan details and you can re-check via tin-nsdl.com.

1 Like

HonestTaxpayer (Software Engineer) (103 Points)
Replied 10 May 2011

Originally posted by : Deepak Joshi
	In that case i request u to take a copy of all ur Form 16 and Form 16A and along with an application u/s 154 post it to the dept..... Just as a last cross check....pls ensure that on TDS certificats ur PAN is correct...bcoz then u'll get the TDS credit from the Dept easily...

Ok, let me see what documents have been provided to me by my TDS deductors.

By the way, what is the difference between form 16 and TDS certificates?

You have asked me to verify my PAN on TDS certificates. Will both my former employers and SBI be able to give me TDS certificates?

Finally, how do i contact IT dept. with the form 16's etc? Is that online or do i send it through post/courier? What is applicaton u/s154, is it something I need to download as well and fill?

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 10 May 2011

sometimes TDS is deducted in previous year and certificate issued in current year to save the back of deductor, but the deductee does not get credit at all on such certificates, 26AS displays the clear details of tax credits by way of TDS, by way of challan, so the variation could be pointed out easily and then the deductee can proceed for next step to ask the deductor to rectify the TDS return,

unless you know specifically, which do u want in real , how they can track? they have thousands of employess and dozens of returns are submitted for a year, how much they can search for a single person?

be specific, tally the form 16/16A with form 26AS and ponit out the variations, only variations should be corrected.

1 Like