143/1a demand due to wrong code late filing fee

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mahendran (Querist)
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18 December 2023 i had received a demand notice for paying Rs.1000/-.

actually the mistake was on my part. The IT return was filed late in august 2023 for AE 2023-24.

The late filing fee of Rs.1000 was paid using chellan No282,under minor head 300,ie as advance tax,instead of late filing fee.

Can I do any correction in the tax head,that change it on line now,from advance tax to late filing fee? There was no tax liability for the AE 2023-24. what is the correct procedures.ie what is the correct code for late filing fee.?
please advice

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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20 January 2024 https://incometaxindia.gov.in/Documents/challan-correction-mechanism-26082011.htm

mahendran

mahendran (Querist)
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21 January 2024 Since it is already more thank the allowed 7 days,how do I request to the assessing officer online? Is there any time limit for such application.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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14 July 2024 If you have paid the late filing fee using the wrong tax code (under minor head 300, which is for advance tax), and you need to correct this to ensure it reflects correctly as late filing fee, here are the steps you should follow:

1. **Identify the Correct Tax Code for Late Filing Fee:**
- Late filing fee should be paid under minor head 400, which is specifically designated for "Fee u/s 234E". This is the correct code to use for paying late filing fees.

2. **Procedure for Correction:**
- Since you have already paid the amount using the incorrect code (minor head 300), and considering it's been more than the allowed 7 days for corrections, you will need to approach the Income Tax Department to rectify this.

3. **Request for Correction:**
- You can request for correction of the tax head online through the Income Tax e-Filing portal. Here’s how you can do it:
- Log in to the Income Tax e-Filing portal (https://www.incometaxindiaefiling.gov.in).
- Go to the 'e-File' menu and select 'Rectification' from the drop-down.
- Choose the option for 'Rectification Request Type' as 'Taxpayer Correcting Data for Tax Credit Mismatch Only'.
- Follow the instructions to fill out the rectification request form.
- In the form, specify the details of the incorrect payment (like the challan number, incorrect minor head used, etc.).
- Upload supporting documents if required (such as proof of payment).

4. **Explanation to Assessing Officer:**
- Provide a clear explanation in the rectification request form that the payment was intended for late filing fee but was inadvertently made under advance tax (minor head 300).
- State that there was no tax liability for the Assessment Year 2023-24.

5. **Submit the Rectification Request:**
- After filling out the form and reviewing the details, submit the rectification request online.

6. **Follow-up and Communication:**
- Monitor the status of your rectification request on the e-Filing portal. You may receive further communication or requests for clarification from the Income Tax Department.

7. **Time Limit for Application:**
- There is no strict time limit mentioned in the Income Tax Act for applying for rectification in such cases. However, it is advisable to submit the rectification request at the earliest possible opportunity after discovering the error.

By following these steps, you can correct the payment of late filing fee to reflect it under the correct tax code (minor head 400) and ensure compliance with the Income Tax rules. If you encounter any difficulties or need further assistance, consulting a tax professional or contacting the Income Tax helpline may also be beneficial.