U/s 139D of the Income-Tax Act, 1961 - Extension of Facility to Taxpayers in Filing of Return in Electronic Form to Verify if Demand In their Case is Due to Tax Credit Mismatch On Account of Incorrect Furnishing of Specified Particulars and Submit Rectification Requests With Correct Particulars Of TDS/Tax Claims for Correction of these Demands
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Tax credit mismatch verification enables taxpayers to submit rectification requests online to correct TDS and tax particulars. Taxpayers must verify whether a tax demand results from a tax credit mismatch due to incorrect particulars (such as invalid TANs, wrong TDS schedules, or incorrect challan details) and submit rectification requests with correct TDS/tax particulars and documentary evidence. Rectification must be made to the jurisdictional assessing officer where applicable or submitted online via the e-filing portal for CPC-processed cases, following the Standard Operating Procedure to enable verification and correction of outstanding demands.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax credit mismatch verification enables taxpayers to submit rectification requests online to correct TDS and tax particulars.
Taxpayers must verify whether a tax demand results from a tax credit mismatch due to incorrect particulars (such as invalid TANs, wrong TDS schedules, or incorrect challan details) and submit rectification requests with correct TDS/tax particulars and documentary evidence. Rectification must be made to the jurisdictional assessing officer where applicable or submitted online via the e-filing portal for CPC-processed cases, following the Standard Operating Procedure to enable verification and correction of outstanding demands.
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