Addtl. late payment against the procss. of latest correction

CA Anil Sah (Jr. Manager (F&A) PSU) (139 Points)

06 January 2016  

Hello Friends

I have received a notice /intimation from TRACES, demanding a sum against "Additional late payment against the processing of latest correction".

When I contact to CPC Centre, they told me the same has been levied when you added any new challan in revised statement.

Actually this is a case of short payment, and I have paid the short amount with interest and filled the correction statement with adding new challan for required correction.

My question is under which provision/section of income tax, they levy such type of charges /payment.

Thanking you in advance