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Mistakes in a Sec 200A (now Sec 399) intimation can be rectified under Sec 154 (now Sec 287) by request to CPC-TDS through TRACES. An appeal to the Commissioner (Appeals) also lies against the intimation.
ITR
Disputing a wrong TDS default by rectification or appeal
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Provisions
Sec 200A, Income-tax Act 1961 (now Sec 399, Income-tax Act 2025); Sec 154, Income-tax Act 1961 (now Sec 287, Income-tax Act 2025); Sec 246A, Income-tax Act 1961 (now Sec 357, Income-tax Act 2025)
Analysis
Try a correction statement or online rectification first, because most defaults come from data. Example: a late fee of ₹9,000 charged although the statement was filed on time; attach the filing acknowledgement and request rectification. If CPC refuses, an appeal may be filed. Keep all acknowledgements with dates.
Close
- Recheck the justification report after your correction
- Raise a rectification or grievance on TRACES with proof
- If refused, consider an appeal in Form 35 (now Form 99)
- Track the revised intimation
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