Intimation under Section 143(1)(a)
Anu (Designer) (30 Points)
19 October 2009Anu (Designer) (30 Points)
19 October 2009
Priya.M
(Practitioner)
(50 Points)
Replied 19 October 2009
Hi,
Here r some reasons for not getting the due credit.
TAN not quoted in Form No.16
Incorrect/ incomplete Form No.16
Employer not depoited ur TDS amt. with Central Govt.
Employer not filed TDS return.
Incorrect/ incomplete TDS return by ur employer.
Pls. contact ur concerned ITO. The officals wud be able to guide u thro'.
Sunil
(Trader)
(2611 Points)
Replied 19 October 2009
You would have to file for rectification and give proof. By law the paymen cannot be demanded from you again if TDS is done from your salary. However, if you read the emails department sends you with your Form 26AS regarding taxes deduted, they do mention that you will not get refund of excess payment if the amounts are not booked properly in your account and verified from challan.
What I suggest is you apply for tax credit view at tin.nsdl.com and you see your form 26AS giving you the list of all payments in your PAN number under all applicable sections of TDS as well as advance or self assessment tax. If the list does not show the amount deducted by your employer u/s 192, approach your HR / Accounts department to take up the matter with the NSDLand get your account credited. On strength of TDS certificate you apply for rectification within time limit as you will have to get interest and penalties removed. If the Form 26AS has your tax credit attach that also to the application and get it done.
As a matter of curiosity, I can see that you are a designer. Has your employer by any chance employed you as a professional and deducted TDS at 10.3% under Section 194J? If at all this has happened he would have issued to you a Form 16A instead of Form 16 that is issued to salaried persons. What happens in such cases is that you show your income as salary but there is no. TDS reflecting in your account u/s 192. It would be credited in your PAN u/s 194J but as the ITO would not find any payment u/s 192 he would assume no tax has been deducted and paid against Salary to you. I have seen this happen between Salary and TDS U/s 194C where by mistake employer deposited u/s 194C. The employer had to pay again with interest U/s 192 to get the payment u/s 192 reflected and simultaneously cancel the entry u/s 194C that was wrongly lying to the credit of PAN Number. You have to be careful that your accounts department has not made any such errors.
It will be a bit tedious as you will have to make a number of rounds to the department. If you can arrange a tax professional to do this job for you. If the fault is with your employer and mistake is theirs, you can request them to send their tax professional to the department to get it done. If the mistake has happened due to your incorrectly filing details in the returns, you bear the cost of the professional and get your work done.
Anu
(Designer)
(30 Points)
Replied 19 October 2009
Thanks for your reply. I do have my Form 26AS sent by the income tax department that shows the amount deducted by the employer u/s 192. Also, I have filed my returns with the help of a tax professional.
Please let me know whether the rectification can be filed only by a tax professional.
If not please gimme some details regarding the same.
Sunil
(Trader)
(2611 Points)
Replied 19 October 2009
If you have the time you go the the ITO directly with all the following:-
1) TDS
2) 26AS
3) The Intimation u/s 143 1A
4) Notice of Demand asking you to pay (usually within 35 days).
5) A few sheets of blank letterheads (make it from your computer) and some carbon paper.
Go directly to the concerned ITO issuing the order and he will guide you what to do. In anycase you have to satisfy him for your tax payment against the demand issued. In your case you have to get your TDS amount remitted and interest and penalties reversed. In short your Intimation u/s 143 1A has to be rectified. Do not go through clerks and peons first time. At worst the ITO will call his inspector or his personal clerk to guide you. Whenever you visit department especially for your assessment or in response to notices or even in response to the demand like what you received, it is better your first meeting should be directly with ITO who signed it and let him call for the file at his cabin.
Now if you do not feel confident, go to your tax professional. Examine your acknowledgement and see if he filled your return correctly. If everything is done correctly, your tax professional is knowing all the further steps to correct your situation.
If you wish to go yourself, please get rid of any agitated state of mind and do not pounce on them that the department has done wrong. Go with the humble attitude to seek his help in getting your rectification done. Your conduct in the first meeting will decide what sort of cooperation you will get.
CA Suri Kota
(Assistant Manager @ EY)
(955 Points)
Replied 20 October 2009
Jus go with the words..of Mr. Sunil.....Its better
Anu
(Designer)
(30 Points)
Replied 20 October 2009
Hi Sunil,
One more doubt..The intimation was issued by the Income-tax Officer,Ward-I(1),Tuticorin...
Presently I am in Chennai...Do I need to go to Income tax office,Tuticorin for rectification??
Priya.M
(Practitioner)
(50 Points)
Replied 20 October 2009
If u come here to TTN, u may personally visit the ITO. If u r permanantly settled in Chennai & if ur tax professional is in Tuticorin, ask him/her to sort out the issue. Though there are ways like talking over ph., writing letters, etc., without meeting the ITO in person, nothing happens. As I practice here, itz my advice.
BTW, did u go for e-filing or manual filing? What address was mentioned therein? Only that decides the jurisdiction of the A.O.
Bablu Kumar Jha
(Accounts Manager)
(266 Points)
Replied 20 October 2009
Dear,
in this case u should file an application u/s 154 for rectification in said yr. which have made demand by I.TAX.
Simply u have file u/s 154 and there mentjoned i have filed everything related my i.t.,
there is no any credit given on behalf of ur tds by department that's why he mae a notice u/c 143(1)
after filing this application it is 100% solved out.
but u should go to department directly and meet ito he will solved out this matter.
Thanks.
Sunil
(Trader)
(2611 Points)
Replied 20 October 2009
Yes. You will have to go to ITO Tuticorin only who has issued the 143 1A. You may have changed your address with NSDL or UTI for your PAN number. But if you see your online efiling account (assuming you registered for efiling), your ITO will still remain Tuticorin. He will send you notices to your latest address in the database.
Therefore I suggest you go to him for rectification and also simultaneously give him a plain paper application for transferring your jurisdiction.There is no prescribed form for that. Therefore I suggested to you to take few personal name letterheads with your address and carbon paper. When you visit the office and you indeed manage to meet the ITO in person, it is better to fill applications on hand written paper also, submit and take acknowledgement on carbon paper. Who knows the next time you visit the office the ITO may have gone out. Whenever I go to any Government Office I always carry letterhead, plain paper, rubber stamps. Let the application look untidy if not on a computer printout, but important is to do as much of work possible in that office in one sitting.
You can authorise a CA or a relative or friend to go and represent you but you will have to give him a letter of authority on non judicial stamp paper issued in Tamil Nadu and bearing your name as a purchaser of the stamp paper. In Maharashtra you need Rs.100 stamp paper. In TN you check with stamp vendor the value of stamp needed for issuing Letter of Authority in that state.
In your situation you need a professional as it may be cumbersome for you to leave your work to do all this. If you can get a few days paid leave then you go yourself. As babluji says, it is section 154 rectification you have to do and go directlyto ITO. Simultaneously make a plain paper application for Stay of Recovery Proceedings till the time Rectification Order is issued. This way the process of recovery will be stayed till the rectification is done.
Anu
(Designer)
(30 Points)
Replied 21 October 2009
Actually, my company is in hyderabad,I am working in the sister concern located in Chennai.However my salary,TDS are from the hyderabad company.. I have filed my return in chennai..Will ther be any problem reg this??
Sunil
(Trader)
(2611 Points)
Replied 21 October 2009
As far as TDS is concerned, if you quote PAN Correctly it gets credited to your PAN number irrespective of where you are. Your account is already credited.
I think your tax professional filed your return online. Whenever you file return online and you click the link to KNOW JURISDICTION, it shows you your Assessing Officer Code. In your case it is Tuticorin.
Therefore I suggested you to make a plain paper application transferring the file to your correct jurisdiction in Chennai.
In your situation there is no problem for your tds credit. Your only problem is who is your assessing officer having jurisdiction on you. Normally the Chennai will not take your case unless the jurisdiction is transferred by the last officer even though he is obliged to accept your manually filed returns. Right now you have problem because of the notice of demand wrongly issued. Better go to Tuticorin and finish all your applications there itself after meeting the ITO. Send someone if you cant.
You are working for the company that issues your TDS. I wonder what you have done in your returns even if a professional filled them for you. Did you use the TAN of the Chennai sister concern based on the certificate issued by the Hyderabad concern having a different TAN. It all depends on how the return is filed and what is written in it. You should develop a habit of keeping a xerox even if filed by professional. That is the tell all of basis the ITD used to process your returns. It beats me that you have 26A with sec 192B TDS reflecting in your PAN but credit not given. Something tells me your return is wrongly filed with data not entered correctly. and you will know when you visit the ITO. Do not worry. It is rectifiable. Only some procedures which you now have to face.
Recently I had a return that was scrutinised and some TDS entries u/s 194A was not reflecting in form 26AS. On completing assessment, ITO gave credit as per returns filed on strength of TDS Form 16A that was produced to him in original. Yes what he did tell me they will take up matter with Bank and in our case there was no refund so not a problem. In case refund was due they would have allowed it only after the amount of TDS was booked properly and it would get delayed but would eventually come. For you since the amount seems properly booked, you ought to have received refund.For curiosity, just see what your Form 26AS states as status. 'F' or 'P'.
Penuel
(Owner)
(22 Points)
Replied 21 November 2010
Hello Mr Sunil,
I am in need of your expert advice and if you can help to solve my below problem:
Yesterday I received an intimation under section 143(1) from IT department India for assesement year 2007-2008. It demands for the tax payable of around 13,000 and shows my TDS as 0. However, I have paid all taxes/TDS and i have been paying regularly since last 3 years.
The details on the intimation appears to be of AY 2008-2009 where I paid tax/TDS of around above amount. For AY 2007-2008 (FY: 2006-2007) I didn't had income that was taxable. The problem appears to me is that while Filing my E - Return (ITR form) online for AY 2008-2009 (FY 2007-2008) i by mistake submitted by return for AY 2007-2008 (FY 2006-2007) instead of AY 2008-2009. (i came to realize this when i was submitting my e-return the next year, so for 1 year i was under impression that i filed my return correctly as there was no notification from IT deparment). During AY- 2007-2008 (FY 2006-2007) I did not had taxable income and i didn't even file my IT Return. So now, the IT department has considered my incorrect e-return and they might not have found my TDS for that year (as there was no TDS actually required, which i showed in my e-return) and due to this discrepency they are now demanding a tax return for that year.
My question is, how can i bring this situation to the notice of IT department and get this rectified. I did some research and I know there is provision of rectification under section 154, but not sure how to approach it. Can you please give some strong guidelines regarding the same? Is this kind of problem i would require a tax professional/expert or can I solve it on my own?
Thanks for reading and your response is much appreciated
Penuel
shashikala
(Accountant)
(27 Points)
Replied 24 January 2011
Hi every body
we have pvt ltd company . we didn't get income tax intimation u/s. 143. can we get or not , because 143 applied only individuals?
RAJA
(CEO)
(21 Points)
Replied 09 July 2011
Hi Any one can help me
My father received yesterday ie 08-07-2011 intimation under 143(1) from IT circle dated 22-02-2011
for the AY 2009-10 by regisrerd post . He is asked to pay further tax where as he filed the return with all dues as balance under the Self Assment Tax on 24-09-2009 .
I noticed that the adVance tax paid in Sept 2008 is not taken into consideration under the total advance tax paid in the prepaid taxes in the intimation .Same is the case with self assementtax paid is not taken into consideration under the intimation .Also the TDS is havingthe same issue .
Form 26AS refelcts all the taxes advance self and TDS as per the return .
Please advise if I make the letter requesting rectification is ok or do we need to go to dept to show the apapers FORM 26As and all challans again .
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