November 7, 2013



Dipjyoti Majumdar
Form 26AS of an individual shows a income of Rs 50,000 with TDS Rs 5,000 and the assesse has filed ITR accordingly. After the ITR is submitted online the deductor filed a revised quarterly TDS return or correction statement due to which the income figure was increased to 70,000 with TDS 7,000 thereon in 26AS.
Under this circumstance.
1) Should the taxpayer revise his ITR with increased income and claim increased TDS
2) Can the taxpayer file a revised ITR if there is already an intimation under section 143(1) from CPC, Bangalore
3) If the assesse does not revise ITR will the CPC authorities automatically assess the return with increased figures and issue an intimation with a demand or reduced refund
4) Will the assessment of return be shifted from CPC to local jurisdictional AO
5) Will the CPC or local AO make a scrutiny assessment in such a case of mismatch of income under 143(3)
Look forward to your esteemed thoughts.


Hi Dipjyoti Ji,
First of all, as you know, we can only claim TDS which is lawfully ours. So I am assuming that the Income which is increased i.e. Rs. 70000.00 is the actual income of the individual. As per my view, answers to your queries are:
1. The Individual should immediately revise his/her return and claim the TDS. Assesse should not wait for any intimation and should give correct claim in its return.
2. Yes you can revise the return and there is no problem in that.
3. If your return is till now not been processed, than CPC will surely take the TDS and income as per their records.
4. & 5. The case seems too small for selection for scrutiny assessment or for transfer of case but still it can be possible.

Hope this will help you in solving your query.

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