Compliances of notice under IT Act

INCOME TAX Dec 25, 2020 0 1110 Add to Reading List

Compliances of Income tax Act

Intimation under section 143(1)

Jab hum extra tax pay kerte h to hume ye intimation aata h refund ke regarding ya fir disallowance glt claim kiya ho tab ya fir expenditure bhi galat claim kiya ho or ye notice assessment year ke last date se phale kabhi bhi aa sakta h. Ye intimation CPC ke under me ye 3 intstances se ho skta h

1 Agar humne tax liab paid kerdi ho tab

2 agar refund determine ho

3 Ya fir koi refund or deand na ho but iske amt increase or decrease ho rhe ho

Jab hume ye notice aata h to hume iska reply within 30 days me dena hota h. Ye hamare g-mail pr aata h but aap tax department ka g-mail find nhi ker paoyge

Intimation under section 143(2)

Ye notice hume income tax return kern eke baad issued hota hai within 6 months from the end of the financial year jisme aapne file return kr thi. Jab income tax department kuch choti badi discripancies find kerti h to ye intimation send kerti ho

Pta kaise chlta h iske bare me?

Aapko ye notice ek form me milta h like PDF via mail aapke register mail id pr or income tax department aapke home address pr bhi send kerta h
Agar aapne aapne financial year me aapni return file hi nhi ki h to assessing officer ye notice issue hi nhi ker skta h vo aapko phle 143(1) issue krega first file ke regarding
Jab aapko ye notice issue hota h to aapko saare supportive documents find ker lene h jab aapne return file ki hogi
Aapke pass saare proof hone chahiye income wale

3 Types ke notices hote h under section 143(2)

Limited scrutiny
Complete scrutiny
Manual scrutiny

Intimation under section 148

According of this section of income tax Act computation not been recomputed will recive a notice from the I T department or is section me assessing officer aapne assess ke touch me rhta h

Or iss section me department issurance ke bare me bhi btata h

Iss notice ko assistant commissioner or Deputy commissioner ke ilawa koi or bjh nhi skta.Or ye notice AY ke 6 saal ke ander kabhi bhi bheja ja shkta h

Notice under section 148 ko issue kerte hai jab assessee ka income relation assest se ho like , financial interest located outside India but ye taxable India me hoga

Intimation under section 245

Ye notice assessee ko tax refunds ke regarding issue hota hai previous year ka tax setoff kerne ke liye current year me demand kerte h or ye adjustment tabhi hoga jab proper notice aayega. Ye notice issue hone ke 30 din ke ander ander assessee ko respose dena hota hai

Intimation under section 142(1)

Ye notice issue hone ke 2 circumstances hai:

Jab aapne aapni return file kerdi hai but aapka assessing officer (AO) additional documents or information mangta h
Or jab aapne aapni return file nhi ki hai or aapka assessing officer (AO) chahta hai ki aap return file kro

Or aap jab ye nhi kroge to aapko kuch consequences dekhne pdenge