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Intimation u/s 143(1) with demand order

ITR Filing 1811 views 11 replies

An Assessee has filed ITR-1 for Assessment Year 2014-15 for which Rs.2,000/- TDS has been deducted by the deductor and Rs.3,000/- has been paid as Self-Assessment Tax (SAT) on 24/06/2014 and ITR has been filed on 26/06/2014. On the date of filing ITR-1, his Form-26AS was reflecting TDS amount of Rs.2,000/- but not reflecting Rs.3,000/-. His ITR has been processed by CPC and demand order has been raised under section 143(1) for Rs.3,000/-. CPC accepted TDS amount as per Form-26AS but not Self-Assessment Tax. But now Form-26AS is reflecting Self-Assessment Tax Paid (same amount, date, chalan no. & Bank BSR Code).

My question is after payment of  SAT why CPC has processed the same with demand ?

What should the Assessee do now?

Thanks in advance

 

Replies (11)

Application (online) for rectification u/s 154, may solve your problem

Mr. Rohit, can you tell me the detail procedure for filing rectification? Or otherwise revised ITR will be filed?

 

It is technical problem

Rectification of Return will help you.

Go to Incometaxindiaefiling.gov.in>After  Login>My Account>Rectification Request> Follow the instruction

Select option of Tax Credit mismatch and then provide detail of SA Tax paid and TDS detail as reflected in FORM 26AS .Within 30 days new order u/s 154 will be received via mail.

You should file online rectifiation u/s154. Return is revised in case of change in income. For filing online rectifiation you need to follow the following steps:

 

1. Go to inometaxiniaefiling.gov.in & log in to your account.

 

2. After that you should go to "MY Acount" menu and select retification request.

 

3. After entering CPC reference number given on intimation u/s 143(1) you will find following three options: 

 

            -Tax Payer is correcting data for tax credit  mismatch only. 

            -Tax Payer is correcting the data in rectification. 

            - No further data correction required. Reprocess the case.

 

4. Choose the first option & give the details of self assessment tax paid.


 

 

  

I do agree with above authors.

I am also suggest the solution as provided by the gagan deep
I am also suggest the solution as provided by the gagan deep
What if return is filed belatedly for ay 13-14 and the error occurred is tax paid but not entered in ITR. SO RETURN UPLOADED AS TAX PAYABLE. what is the remedy ?

Wait till you receive demand order since for filing rectification you need to enter CPC reference No. Then you may rectify the return

Rectification of return incorporating the detail of tax paid.

Thank you so much all.


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