06 June 2013
Justification Report is a document which serves as an annexure to the intimation to be sent to the deductor. Intimation will be sent to the deductor through mail / post but a justification report will have to be downloaded from the portal.
This document consists of various defaults / errors identified by the Income Tax Department (ITD) while processing the statement filed by deductor during a particular quarter of a financial year. It provides detailed information about the defaults / errors that needs to be rectified by deductor by filing correction statement and payment of the necessary interest / fees / other dues. Deductor can also provide clarification for any of the errors identified.