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A demand stays open if the challan was not linked to it, for example when paid under the wrong assessment year or minor head. CPC accepts a tax credit mismatch rectification with paid challan details to fix this.
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A demand stays open if the challan was not linked to it, for example when paid under the wrong assessment year or minor head. CPC accepts a tax credit mismatch rectification with paid challan details to fix this.
Sec 154, Income-tax Act 1961 (now Sec 287); Sec 220, Income-tax Act 1961
Suppose you paid ₹12,000 as self-assessment tax instead of tax on regular assessment, or for AY 2025-26 instead of AY 2024-25. The money is with the department but not against the demand. Use the challan details (BSR code, date, serial number) in a tax credit mismatch rectification, or ask the officer to adjust it. Also reply to the demand as disagree, reason 'demand already paid'.
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