Intimation u/s 143(1) of the income tax act, 1961

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Ramaswamy Thiyagarajan (Querist)
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06 March 2018 A proprietor OF A firm received above intimation from CPC, Bangalore. The proprietor as shifted residence from Tuticorin, Tamilnadu to Bangalorer had applied for change in jurisdiction. In his return for AY 2016-17 he claimed for FTC under DTAA. CPC had transferred the file in May 2017 to AO, Tuticorin as found in PAN details as they did not have facility to verify foreign tax payment. The AO, Tuticorin had not assessed as the address noted in PAN details was not in his jurisdiction. But the jurisdiction is yet to be transferred. Now in March'18, CPC had assessed and sent the intimation u/s 143(1) in which they had not considered FTC under DTAA. They had not rejected that claim; Not considered/referred. Now to whom the proprietor of the firm apply for reconsideration.Is there any provision in e-filing portal. The tax consultant had made much confusion while filing the return. Nw the Proprietor himself has to proceed wityh the advise of experts

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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07 March 2018 File rectification under section 154 and file appeal online before CIT.

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Ramaswamy Thiyagarajan

Ramaswamy Thiyagarajan (Querist)
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23 March 2018 Thank you Seetharaman Sir for your kind reply.The system says to file Rectification Application to the AO as the file was transferred from CPC to the jurisdictional AO. Is there option to file rectification appln in e-filing portal or have we to file manually. I could not find online option. The rectification has to be filed with submission of proof for FTC under DTAA.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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01 August 2024 In your case involving the intimation under Section 143(1) and the issue with Foreign Tax Credit (FTC) under DTAA, here's a structured approach to handle the situation:

### **Steps to Address the Issue:**

1. **Understanding the Problem:**
- **Intimation Issue:** The CPC issued an intimation under Section 143(1) which did not consider the FTC under DTAA because the file was transferred to the jurisdictional AO, Tuticorin, which had not assessed it due to jurisdiction issues.
- **Jurisdiction Transfer:** The jurisdiction is still not updated, and the CPC has issued the intimation without considering the FTC claim.

2. **Filing for Rectification:**
- **Online Rectification:**
- **Log in to the Portal:** Visit the [Income Tax e-Filing Portal](https://www.incometax.gov.in/iec/foportal) and log in using your credentials.
- **Navigate to Rectification:** Under “My Account,” select the “Rectification” option.
- **File Rectification:** If the option is available for your case, follow the steps to file a rectification application. You will need to provide the details of the rectification required and attach supporting documents for FTC under DTAA.
- **Manual Filing:**
- **Prepare Documents:** If the online option is not available, prepare a rectification request manually. Include all necessary details and proof of FTC under DTAA.
- **Send to AO:** Submit the rectification request to the jurisdictional AO, Tuticorin, along with supporting documents. Ensure that you send it by registered post or any other method that provides a receipt or acknowledgment.

3. **Supporting Documentation:**
- **Proof of FTC:** Ensure you have all relevant documents supporting the FTC claim under DTAA, such as certificates of foreign tax paid, correspondence, and relevant sections of the DTAA.

4. **Addressing Jurisdiction Issues:**
- **Follow Up on Jurisdiction Transfer:** Since the jurisdiction is still not updated, it’s important to follow up with the Income Tax Department to ensure that the jurisdiction transfer is completed. This might involve contacting the IT office or using the grievance redressal system available on the e-filing portal.

5. **Additional Steps:**
- **Check for Updates:** Regularly check the e-filing portal and your communication with the tax authorities for any updates on your rectification request or jurisdiction status.
- **Seek Professional Help:** Since the tax consultant created confusion, it might be beneficial to consult with a new tax advisor or CA who can provide clarity and assist with the rectification process.

### **Summary of Actions:**

1. **File Rectification:**
- **Online:** Use the e-filing portal if the option is available.
- **Manual:** Prepare and submit a rectification request manually to the jurisdictional AO.

2. **Submit Proof:** Provide all relevant documents supporting the FTC under DTAA.

3. **Follow Up:** Ensure the jurisdiction transfer is completed and follow up with the tax department if necessary.

4. **Consult a Professional:** Seek advice from a tax professional to navigate the rectification and jurisdiction issues.

By following these steps, you should be able to address the discrepancies in the intimation and ensure that your FTC claim under DTAA is correctly considered.