Response to outstanding tax demand: e filing responses trigger AO verification and rectification or demand adjustment. Circular prescribes an e filing based procedure for taxpayers to respond to outstanding tax demands by selecting whether the demand is correct, partially correct, or disputed, furnishing specified reasons and documentary particulars (such as CIN, challan details, TDS certificates, appeal or stay orders), and receiving a transaction ID. AOs/CPC must verify submissions and departmental records, prioritize certain categories, and reduce, confirm or remove demands by posting challans or issuing rectification orders; reductions without CIN or for TDS not reflected in system are permitted for Individuals and HUFs subject to documentary evidence, indemnity bond and supervisory approval thresholds. Annexure A provides the indemnity bond format.
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.
Response to outstanding tax demand: e filing responses trigger AO verification and rectification or demand adjustment.
Circular prescribes an e filing based procedure for taxpayers to respond to outstanding tax demands by selecting whether the demand is correct, partially correct, or disputed, furnishing specified reasons and documentary particulars (such as CIN, challan details, TDS certificates, appeal or stay orders), and receiving a transaction ID. AOs/CPC must verify submissions and departmental records, prioritize certain categories, and reduce, confirm or remove demands by posting challans or issuing rectification orders; reductions without CIN or for TDS not reflected in system are permitted for Individuals and HUFs subject to documentary evidence, indemnity bond and supervisory approval thresholds. Annexure A provides the indemnity bond format.
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