SECTION 194IA APPEAL

[SUDHAKAR SIVARAMAN]

Dear experts

My client got Assessment order from ITO for non deduction of TDS under section 194IA demand payable Rs.8.5 lakhs. Client purchased 5 crore residential property, out of which amount paid prior to introdcution of section 194IA i.e 01.06.2013 is Rs.4 crores and balance paid after that date and deducted TDS on 1crore. ITO not accepted this for entire Rs.5 crore, he passed order.

Now my question is

1.how to file appeal against order in Income tax portal what section i have to select section 201

2. In Form 35, there is a row stating Total income assessed, whether i have to mention Rs.1 crore or Rs.5 crore or TDS demand amount

3. Also experts required how to draft FACTS OF THE CASE and GROUNDS OF APPEAL

[Amit Agrawal]

I would suggest to take help from an expert - operating in the subject filed - to review your case papers and draft the appeal memorandum.

AI Summary

TDS liability under section 194IA contested after disputed treatment of property payments; appeal filing and Form 35 guidance sought. Assessment for alleged non deduction of TDS on purchase of residential property: purchaser paid five crore in total, four crore before the relevant TDS provision took effect and one crore thereafter (on which TDS was deducted), but the assessing officer assessed the full five crore and raised a demand. The taxpayer requests guidance on appellate selection in the e filing portal, the appropriate entry for 'total income assessed' in Form 35, and drafting facts and grounds of appeal; the forum reply advises consulting an expert to draft the appeal.