TaxTMI 
TaxTMI 
Procedure for response to Arrear demand By Taxpayer And Verification and Correction Demand by AOs
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....efiling.gov.in) to provide online responses to such demands. The actions required to be performed by the taxpayer and the AO are being consolidated in this circular as under: 2. Action To be performed by Taxpayers i. Login to e-Filing website with User ID. Password, Date of Birth/ Date of incorporation and Capicha ii. Go to E-file menu and click on "Response to Outstanding Tax Demand". iii. Following details would be displayed. * Assessment Year * Section Code * Demand Identification Number (DIN) * Date on which demand is raised * Outstanding demand amount * Uploaded By * Rectification Rights * Response- Submit and View iv. Taxpayer must click on "Submit" link under Response column for the respective....
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....elected, the taxpayer need to provide additional information as per the table given below. Reason Selected Additional Detail Required Demand paid and Challan has CIN BSR Code Date of payment Serial Number of challan Amount Remarks (any comments of taxpayer can be included) Demand paid and Challan has no CIN Date of payment Amount Remarks (any comments of taxpayer can be included) Upload copy of Challan Demand already reduced by rectification / Revision Date of Order Demand of AO who has rectified or revised Upload Rectification / Giving appeal effect order passed by AO Demand already reduced by Appellate Order but appeal effect to be given Date of Order Appellate Order passed by (details of CIT (A) etc) Reference N....
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.... * Response Type (Note 1: Where the taxpayer has not registered on the Income Tax Department's e-filing website - www.incometaxindiaefiling.gov.in. he may do so to get details of outstanding demand and also to submit any response. Note 2: Wherever the taxpayer finds it difficult to access income tAx Department Website, he or she may make necessary application to the Assessing Officer along with above referred details as applicable in this case. Note 3: In case of individual taxpayers if CIN is not available or payment is made prior to the period of introduction of CIN, the taxpayer may submit the documents as referred in para 4.1 or 4.2) 3. Action on the Part of the Department The Assessing Officer or CPC Bangalore after verificat....
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....as under: i. The reduction can be made after obtaining of the document showing evidence of payment in form of taxpayer counterfoil or bank certificate or any communication from Department in respect of payment or adjustment of refund. In case where taxpayer is a senior citizen and taxpayer is not able to obtain bank certificate as the place of payment of tax is different from the current place of taxpayer, the AO should obtain the certificate from the bank directly. ii. In case the outstanding demand is more than ₹ 25000/- for that AY irrespective of the quantum of demand being reduced under paragraph 4.1 (b) i. above, the AO should obtain an indemnity bond (in the format given in Annexure A) from the taxpayer. iii. Additionally....
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....eing reduced under paragraph 4.2. (b)i above, exceeds ₹ 50,000/- for that AY for the assessee, besides obtaining the indemnity bond, approval of Range Head should be taken or file before removing/reducing the demand. 4.3 Demand already reduced or action is pending: (a) If the taxpayer's reply or Departmental records show that demand has already been reduced by way of an order (rectification order, appeal effect order etc.), the demand has to be reduced directly on the CPC-FAS system. (b) In case where rectification or giving effect order to reduce demand is pending, the same should be completed and revised demand should be reflected. (c) It is also clarified that after taking action as per para 4.1 of 4.2, if any refund bec....