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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..... cular - Circulars - Income Tax - Detailed instructions have been issued by the CBDT to all the assessing officers laying down a Standard Operating Procedure (SOP) for verification and correction of demand by the AOs. As per this SOP, the taxpayers can get their outstanding tax demand reduced/deleted by applying for rectification along with the requisite documentary evidence of tax/demand already .....

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..... e taxpayers while processing returns despite the tax credit being there in 26AS statement. The CBDT, therefore, desires the taxpayers to verify if the demand in their case is due to tax credit mismatch on account of such incorrect particulars and submit rectification requests with correct particulars of TDS/tax claims for correction of these demands. The rectification requests have to be submitted .....

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