Time lapse of itr

one itr is filed dated on 20.12.2020 fy 19-20 in which i forgot to claim exemption of HRA due to which tax
payable was 1lac.i didnot pay tax and filed the itr.now the demand of 1 lac is demanded by govt.what can i do now.as time lapse of 31.3.2021 to revise the itr
Replies (5)
Quick Summary
If you've filed your Income Tax Return (ITR) and missed claiming your HRA exemption, leading to a tax demand, don't panic. While a standard revision might be out of time, you may be able to file a return under condonation of delay using section 119(2)(b) to claim your exemption. Rectification under section 154 is generally not applicable once a demand has been raised.

You have to pay such demand of 100000 rupees by furnishing the return under condonation of delay u/s 119(2)(b)
You have to pay
If you received that demand through intimation u/s 143(1), that you can file rectification return against same and in that return you can claim you HRA exemption, if missed.
Under rectification you cannot claim.
You have to pay such demand of 100000 rupees by furnishing the return under condonation of delay u/s 119(2)(b).

Rectification cannot be done as authority already issue demand of 1 lakhs rupees

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