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This is a sample. Names and figures are changed; the recomputation is the real output of the check for these figures.

Sample Demand Check

Intimation u/s 143(1) · AY 2024-25

Sample intimation u/s 143(1), AY 2024-25 (names and figures changed).pdf · dated 18/11/2024 · checked on 25/11/2024

Demand raised

Rs 81,606

Demand on our recomputation

Rs 41,393

Possible excess

Rs 40,213

4 line(s) against you

AI-generated draft for professional review. The figures were read from the document by AI; every computed figure comes from fixed rules (Rule 119A, s.220(2), CGST s.50) and the time-limit rules. Check them against the document and your records before filing anything.

What we found

TDS / TCS credit short by Rs 34,000

The department allowed Rs 1,84,500 against Rs 2,18,500 claimed, and the attached Form 26AS / AIS shows Rs 2,18,500. Seek rectification u/s 154.

Interest u/s 234A charged Rs 1,426 more than the recomputation

Department Rs 4,428; recomputed Rs 3,002.

Interest u/s 234B charged Rs 3,090 more than the recomputation

Department Rs 12,420; recomputed Rs 9,330.

Interest u/s 234C charged Rs 1,697 more than the recomputation

Department Rs 9,534; recomputed Rs 7,837.

1 line(s) differ from the return - review

Deduction u/s 80D: return Rs 52,000, computed Rs 0. An adjustment u/s 143(1)(a) needs prior intimation and a chance to respond; check whether one was given before treating it as wrong.

Department vs recomputed

  • TDS / TCS credit

    Against you
    Department
    Rs 1,84,500
    Recomputed
    Rs 2,18,500
    Difference
    -Rs 34,000

    Form 26AS / AIS attached

  • Advance tax credit

    Matches
    Department
    Rs 1,60,000
    Recomputed
    Rs 1,60,000
    Difference
    Rs 0

    Claimed in the return (no Form 26AS attached)

  • Self-assessment tax credit

    Matches
    Department
    Rs 1,33,900
    Recomputed
    Rs 1,33,900
    Difference
    Rs 0

    Claimed in the return (no Form 26AS attached)

  • Interest u/s 234A

    Against you
    Department
    Rs 4,428
    Recomputed
    Rs 3,002
    Difference
    +Rs 1,426

    Rule 119A, month or part, base rounded down to Rs 100

  • Interest u/s 234B

    Against you
    Department
    Rs 12,420
    Recomputed
    Rs 9,330
    Difference
    +Rs 3,090

    Rule 119A, month or part, base rounded down to Rs 100

  • Interest u/s 234C

    Against you
    Department
    Rs 9,534
    Recomputed
    Rs 7,837
    Difference
    +Rs 1,697

    Rule 119A, month or part, base rounded down to Rs 100

  • Late fee u/s 234F

    Not checked
    Department
    Rs 5,000
    Recomputed
    -
    Difference
    -

    Rs 5,000 (Rs 10,000 after 31 December for AY 2018-19 to 2020-21); Rs 1,000 if income up to Rs 5 lakh; nil if filed by the due date

  • Net demand

    Not checked
    Department
    Rs 81,606
    Recomputed
    Rs 41,393
    Difference
    +Rs 40,213

    Assessed tax + recomputed interest and fee - credits (the department's figure where a line could not be recomputed)

Difference = department minus recomputed. For a credit, a negative difference is credit not given; for interest, a fee or the demand, a positive difference is excess. "Check" = against you on our figures but not proven (for example no Form 26AS attached): not counted in the possible excess or put in the letter.

Line by line

DepartmentRecomputed

TDS / TCS credit

Rs 1,84,500
Rs 2,18,500

Advance tax credit

Rs 1,60,000
Rs 1,60,000

Self-assessment tax credit

Rs 1,33,900
Rs 1,33,900

Interest u/s 234A

Rs 4,428
Rs 3,002

Interest u/s 234B

Rs 12,420
Rs 9,330

Interest u/s 234C

Rs 9,534
Rs 7,837

Where the excess comes from

  • TDS / TCS creditRs 34,000(85%)
  • Interest u/s 234ARs 1,426(4%)
  • Interest u/s 234BRs 3,090(8%)
  • Interest u/s 234CRs 1,697(4%)

Time limit

Issued in time. Provisional, on the date printed on the intimation (the limit runs to the date it was sent). Section 143(1) — 9 months from end of FY in which return was furnished (2024-09-12). FY end 2025-03-31; deadline 2025-12-31.

How we computed

  • The document does not state the return due date: taken as 31/07/2024 (s.139(1), non-audit), the earliest possible date. Interest u/s 234A on a later (audit / extended) due date can only be lower, so a department figure above ours is excess whatever the due date; a figure at or below ours is left for you to check.
  • Interest recomputed on the department's assessed tax and the credits shown in the table (claimed where a record backs the claim or it matches, otherwise the credit allowed). If an adjustment to income or a credit is itself wrong, interest falls further once it is rectified.
  • Assumes the taxpayer is not a resident senior citizen without business income; one is not liable to advance tax (s.207(2)), so no 234B / 234C would be payable.

Not checked, and why

  • Late fee u/s 234F not checked: the return was filed after 31 July and the document does not state the due date that applied (extensions change the fee).
  • Net demand is an estimate: some lines above could not be recomputed, or the demand has a component we did not read.
What we read from the document (check against the paper)
Document date
18/11/2024
Assessment year
2024-25
Return filed on
12/09/2024
Total income, returned
Rs 23,60,000
Total income, computed
Rs 24,12,000
Tax on returned income
Rs 5,12,400
Tax as computed
Rs 5,28,624
TDS / TCS claimed
Rs 2,18,500
TDS / TCS allowed
Rs 1,84,500
TDS / TCS in 26AS
Rs 2,18,500
Advance tax claimed
Rs 1,60,000
Advance tax allowed
Rs 1,60,000
Self-assessment tax claimed
Rs 1,33,900
Self-assessment tax allowed
Rs 1,33,900
Interest 234A charged
Rs 4,428
Interest 234B charged
Rs 12,420
Interest 234C charged
Rs 9,534
Fee 234F charged
Rs 5,000
Demand stated
Rs 81,606
Under s.44AD / 44ADA
No

Advance-tax challans

  • 14/06/2023: Rs 20,000
  • 13/09/2023: Rs 40,000
  • 13/12/2023: Rs 40,000
  • 14/03/2024: Rs 60,000

Self-assessment challans

  • 10/09/2024: Rs 1,33,900

Rectification request u/s 154

Drafted from the table above. The letter you copy has no AI note in it.

To
The Assessing Officer / Centralized Processing Centre, Income Tax Department

Subject: Request for rectification u/s 154 of the Income-tax Act, 1961 - intimation u/s 143(1) dated 18/11/2024 for AY 2024-25 - PAN [PAN]

Sir / Madam,

1. The assessee filed the return of income for AY 2024-25 on 12/09/2024. The intimation u/s 143(1) dated 18/11/2024 raises a demand of Rs 81,606. The intimation contains the following mistakes apparent from the record.

2. TDS / TCS credit short by Rs 34,000. The return claimed TDS / TCS of Rs 2,18,500, which matches Form 26AS. The intimation allows Rs 1,84,500. Credit for the balance may be allowed.

3. Interest u/s 234A. Interest computed under Rule 119A on the tax as determined, after the credits claimed, is Rs 3,002 against Rs 4,428 charged: an excess of Rs 1,426.

4. Interest u/s 234B. On the same basis the interest is Rs 9,330 against Rs 12,420 charged: an excess of Rs 3,090.

5. Interest u/s 234C. Computed on the returned tax and the advance tax paid by each instalment date, the interest is Rs 7,837 against Rs 9,534 charged: an excess of Rs 1,697.

Prayer: It is requested that the intimation be rectified u/s 154, the credit allowed and the interest recomputed as above, a revised computation be issued, and recovery of the disputed part be kept in abeyance until the rectification is decided.

Enclosures:
(a) Form 26AS for AY 2024-25
(b) Acknowledgement of the return filed on 12/09/2024
(c) Advance tax and self-assessment tax challans

[Date]
[Name of Authorised Signatory]

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