Wrong head ed for late fee

Dear Experts

On the time of belated ITR of A.Y 2022-23 late fee of Rs 1000 has been paid under Tax on regular Assessment (400) wrongly, and now Tax demand has been raised by the department, kindly help how to correct this challan.

Thank you
Replies (2)
Quick Summary
This discussion addresses an issue where an individual mistakenly paid the Rs 1000 late fee for a belated ITR under the 'Tax on Regular Assessment' head instead of the correct 'Late Fee' head. The department has subsequently raised a tax demand. The advice provided includes verifying the error, contacting the bank for potential correction or refund, and crucially, filing a rectification request with the Income Tax Department. This request should detail the mistake, provide challan and ITR acknowledgment information, and ask for the challan to be corrected and the fee applied to the right head. It also advises paying the correct late fee if the request is accepted and keeping thorough records of the process.

To correct the wrongly paid late fee challan, follow these steps:

1. Verify the mistake: Confirm that the late fee was paid under the wrong head (Tax on Regular Assessment (400) instead of Late Fee (300). 

2. Contact the bank: Reach out to the bank where you made the payment and ask if they can help you correct the mistake or provide a refund. 3. File a rectification request: 

Submit a rectification request to the Income Tax Department using the e-Filing portal or by visiting the local Income Tax Office. Provide the following: 

a. Acknowledgment number of the original ITR b. Challan details (challan number, date, and amount) 

c. Explanation of the mistake d. Request to correct the challan and adjust the late fee against the correct head (Late Fee (300))

 1. Pay the correct late fee: If the department accepts your rectification request, pay the late fee under the correct head (Late Fee (300)).

2. Keep records: Maintain a record of all correspondence, receipts, and acknowledgments related to the correction process. 

If After submitting the response with challan details already have, but still demand has been raised by the department, in tht case wht to do ?

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