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

AI Summary

Client Challenges Income Tax Order for TDS Non-Deduction Under Section 194IA; Seeks Appeal Guidance and Expert Consultation. A client received an assessment order from the Income Tax Officer for non-deduction of TDS under Section 194IA, resulting in a demand of Rs. 8.5 lakhs. The client purchased a residential property worth Rs. 5 crore, with Rs. 4 crore paid before the introduction of Section 194IA on 01.06.2013, and TDS deducted on the remaining Rs. 1 crore. The ITO did not accept this and issued the order. The client seeks guidance on filing an appeal, selecting the appropriate section, and drafting the facts and grounds of appeal. A response suggests consulting an expert for assistance.