intimation u/s 143 (1)

1. The section states that intimation should be sent within one year from the end of the F. Y. in which return is filed and receipt of intimation does not affect this section.

2. Reply should be filed for rectification of intimation u/s 154 within one month of the receipt as the demand is due and payable within a period of 30 days.

3. Not possible to file revised return now and application for intimation application should be filed.

So in that case is it possible to pay that difference tax amount now (i.e tax amount relating to A.Y. 2008-09) if yes how should it be paid whether? same as like we pay self assessment tax?

Originally posted by : Aditya Maheshwari
	1. The section states that intimation should be sent within one year from the end of the F. Y. in which return is filed and receipt of intimation does not affect this section. 2. Reply should be filed for rectification of intimation u/s 154 within one month of the receipt as the demand is due and payable within a period of 30 days. 3. Not possible to file revised return now and application for intimation application should be filed.

Yes tax can be paid now for A. Y. 2008 - 09 in challan 280 only.

In your case TDS claim is more than tax payable whereas in return short TDS has been claimed. So first go for rectification of your intimation giving copy of all TDS certificates and see it full credit is given. Full credit for TDS could be given if full income as per certificate is shown in the return and the same has not been claimed in earlier years.

So apply for rectification. Let revised intimation come and then pay the tax as due as per intimation in challan 280 as tax paid on regular assessment.