U/s 133(6)

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My office got u/s 133(6) notice, mentioning my name for F.Y.2023-24.There is a mismatch in the total salary amount.And it is due to arrears given in the month of Feb.Actually above salary is with one arrears but in the last month they give another arrears of same amount.Both the arrears amount goes in GPF ACCOUNT.
I filed ITR,with relief u/s 89(1) for above arrears and got refund also.
My queries regarding to this,
1) Can I file revised ITR ,before notice to me.
2) How to return the refund with interest that ITD paid me.
3) As the difference amount is the arrear amount can I again file ITR with 89(1) relief.
4) Under which section this revised ITR is filled.
Replies (4)

You have a mismatch in your total salary amount due to arrears paid in February, which were deposited into your GPF account.

 You've already filed your ITR, claimed relief under Section 89(1) for the arrears, and received a refund.

Now, you're wondering: 1. Can you file a revised ITR before receiving a notice from the IT department?

Yes, you can file a revised ITR (Income Tax Return) before receiving a notice. In fact, it's a good practice to correct any discrepancies or errors in your original return.

You can file a revised return within the prescribed time limit (usually before the end of the assessment year) or before the IT department issues a notice.

1. How to return the refund with interest that the IT department paid you?

You'll need to pay back the refund amount with interest, which can be done through the "Challan" payment option on the IT department's website or at designated banks.

You can also file a revised ITR and pay the due amount along with interest. Before taking any action, consider 

You can definitely file revised return till 31.12.2024. Once you correct all the details in the income and recalculate your tax liability you will find differential amount of tax to be paid including interest if any. You can pay this amount in the same manner as you pay tax at the time of filing original return.

Thanks Sir,ITR revised section please

Return can be revised under section 139(5)

 


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