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Rectification of order u/s 154

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MAYUR MINAJGI

54 Points Posted on 09 December 2022

143(1) order was passed demanding tax of 52500
rectification order u/s 154 was also passedagain demanding tax of 52500
what next
reason of demand was mismatch in TDS of 52,500
what next online procedure to be made

Replies (4)

Quick Summary

This discussion addresses a situation where a rectification order under Section 154 has been issued, demanding tax due to a TDS mismatch. The advice given is to carefully compare your original return with the demand calculation. If there's a discrepancy, you should file a revised return or a rectification application, especially if your claimed TDS is higher than what appears in Form 26AS or if an incorrect deductor TAN was used.

Eswar Reddy S

CFO- at NHTF

58280 Points Posted on 09 December 2022

File rectification again/ file revised return

Manoj BG

Tax Professional and in Service

1795 Points Posted on 10 December 2022

Mismatch in TDS is either because of your claim in income tax return is more than what is available in your Form 26AS or may be because of incorrect TAN number of deductor you have mentioned in your IT return. Please correct the same and file revised return (if time permits) or rectification application (if revised return not possible).

Regards,

Manoj Gavali

mgassociates @ yahoo.com