Income Tax Rectification-TDS not claimed in ITR

I filed ITR for AY 2024-25 on 29.07 2024.But forgot to claim TDS Rs 468250 appearing in 26AS.I paid Self Assesment Tax Rs 230500.I received an intimation u/s 143(1)and notice u/s 154 which shows demand of Rs 5.15 lac.I am unable to file rectification and wish to claim TDS. Please advise how to respond.

Replies (5)
Quick Summary
This discussion addresses how to rectify an Income Tax Return (ITR) when TDS was not claimed, leading to a demand notice under Section 143(1) and 154. The primary advice is to file a rectification request via the Income Tax portal under Section 154, selecting 'Tax Credit Mismatch' and entering the correct TDS details from Form 26AS. If the return hasn't been processed, a revised return might be simpler. Alternatively, one can respond to the demand notice by attaching 26AS/TDS challan details and submitting a grievance.

Hi, Happy to help you with the above.

ca.ajaakarshjain16 @ gmail.com

9760

100302

Hi Vedika, you can file a rectification request under section 154 on the Income Tax portal to claim the missed TDS. Log in, go to Services > Rectification, select the latest 143(1) order, choose "Tax Credit Mismatch", and enter the TDS details as per Form 26AS. Submit the request to correct the return and remove the demand.

Details of TDS tab is not reflected in drop down as TDS is not entered in ITR.Should I file belated return?

If your return has already been processed, you can file a rectification request under Section 154 on the income tax e-filing portal. Go to Services, then Rectification, select Tax Credit Mismatch Correction, and add the TDS entries that were not included.

 If your return has not been processed yet and the deadline has not passed, filing a revised return is simpler and cleaner. Either way, the TDS shown in Form 26AS is your primary reference to match against what you claimed in the ITR.

hi vedika,

 

you can respond for this outstanding demand in e filling , demand notice , you can attached your 26AS / or TDS challan details on e filling , also submit the grivences on grivences tab after login 

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