Revised return after tax paid on demand u/s 143(1)

If you've paid tax on demand under section 143(1) without correcting your original income tax return, you can generally file a revised return to claim a refund for any excess tax paid. However, it's important to be aware of the time limits for filing. For Assessment Year 2020-2021, a revised return is a viable option. If the error relates to how tax was paid (e.g., categorising it as 'Tax on regular assessment' instead of 'Advance Tax, Self Assessment Tax paid'), this can be addressed in the revised return. If the assessment year is different or the situation requires it, a rectification request under section 154 might also be considered.