glidor@gmail.com
21068 Points
Joined January 2010
Disagree demand is filing of rectification u/s 154,
there are three situations
a) the tax is paid before the filing the return, but not displayed in return by the assesee at the time of filing
b) the tax is paid after filing the return, but before date of intimation u/s 143(1) or assessment
c) the tax is paid after getting intimation from the department u/s 143(1) or regular assessment
in situation a) and b) sec 154 may be exercised, but in case of c) confirming the demand and payment is used,
in some cases where TDS details mismatch revised return is also invited,
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now
the payment made by the assessee in either a) b) or c) is reflected in 26AS, if it belongs to same AY, then the demand and payment both will appear in same AY sheet, and department dont not chase the assesee on this issue.
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after all
always read the department orders and reconcile with your filings, and point to the differences,