04 June 2022
I mentioned wrong TAN number in TDS schedule in ITR3 for A/Y 2021-22. It was pointed out in Intimation received u/s 143(1) in month of April 2022. I now want to request for rectification. Under rectification, the facility to rectify TDS mismatch is not yet provided. Do not know when it will be available. My refund is held up. Alternative suggested is to use option of rectifying by correcting data in the return filed. This option is available in off line mode. I do not know if it will allow correction of TDS schedule. I have downloaded Json file from the return filed, but I do not know how to open it for correction. Can some one guide me step by step how to proceed?
05 June 2022
I did download the offline utility for A/Y 2021-22 and corrected TAN number of a deductor, as that was the only mistake in original ITR. All other entries are same and there is no change in amount of income or tax refund, but levy of late fee of 5000/-was automatically levied by the utility. While uploading the revised json file under application for rectification, it got rejected with following error message --- Under sec 154 rectification application can be filed only to correct mistakes apparent from record. In this case, fresh,/additional/reduction claim of deduction are being made in the rectification application, which is not a mistake apparent from the record. Hence your rectification request can not be entertained Can you please guide me as to what should I do? Any other option?
CAclubindia
