ITR
Demand after filing because of a double claim
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Facts
CPC compares your return with both Form 16s. Double standard deduction, double 80C or a missing employer's salary leads to an adjustment and demand.
Provisions and law
- Sec 143(1), Income-tax Act 1961 (now Sec 270(1))CPC processes the return and can add income or disallow double claims seen from Form 16s.
- Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2))CPC tells you about a proposed adjustment and considers your reply within 30 days.
Analysis
Check the intimation for the changed lines. If standard deduction was cut from ₹1,50,000 to ₹75,000, the demand is correct; pay it. If CPC added salary already included, rectify. Respond to any prior proposed adjustment notice within 30 days.
Conclusion
- Read the intimation's changed lines.
- Check for double claims or missing salary.
- Pay if the adjustment is right.
- Rectify if CPC double-counted.
- Respond to demand on the portal.
A Savvy can do this for you
Return after a job switch with two or more Form 16s
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