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How to correct mistakes made at the time of paying income tax

While depositing self-assessment tax or advance tax during the year, you may have selected the wrong assessment year which could lead to a discrepancy.

, ET Online|
Updated: Aug 21, 2019, 12.32 PM IST
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If you have paid taxes online, then correction in such cases can be made only by your assessing officer.
At the time of filing income tax return (ITR), if there is any income tax payable pending, then you are required to pay it before completing the process of ITR filing. If a mistake has been made while depositing the income tax, then such tax deposits will not be reflected in your Form 26AS and you will not be able to claim tax credit for the same.

It may happen that while depositing self-assessment tax or advance tax during the year, you may have selected the wrong assessment year or the wrong category of tax to be paid. This could lead to a discrepancy.

So, if you have made a mistake, here is how you can correct the errors in income tax payments.

Before we get to that you should know that there are two ways to pay taxes to the government:
(1) Through physical challans at the bank branch or
(2) Via online payments under the 'Quick links' tab on the e-filing website of the income tax department, www.incometaxefiling.gov.in.

  • If taxes have been paid online
If you have paid taxes online, then correction in such cases can be made only by your assessing officer (AO). Abhishek Soni, CEO, Tax2win.in, an ITR Filing website says, "You are required to visit the office of your assessing officer and request him for the correction in the mistake made so that those details can be corrected. You can locate the office of the assessing officer on the e-filing website of the income tax department."

Follow the steps below to find out your assessing officer:
Step 1: Visit www.incometaxindiaefiling.gov.in
Step 2: On the homepage, under the 'Quick Links' tab, click on AO in 'Know your TAN|AO'.
Quick-links

Step 3: A new webpage will open on your screen. Enter your PAN and mobile number.
PAN-details

Step 4: An OTP will be sent on the mobile number. Enter the OTP.
Mobile-OTP

Step 5: Once the OTP is entered correctly, the address of your income tax assessing officer will be displayed on your screen.

You will then have to visit the AO's office to get the correction done.

  • If tax is paid via bank branch
On the other hand, if the payment of advance tax or self-assessment tax has been made via bank branch, then bank can correct certain mistakes within a certain time period.

The mistakes that can be corrected by the bank are:
  • Assessment Year
  • Major Head Code
  • Minor Head Code
  • TAN/PAN
  • Total Amount
  • Nature of payment (TDS Codes)

The other errors can only be corrected by the assessing officer.

The time limit to get the corrections done by the bank is as follows:
Table

However, the bank is allowed to do these changes subject to certain conditions. These conditions are as follows:
i. Correction in Name is not permitted.
ii. Correction of Minor Head e.g. self-assessment taxes and Assessment Year together is not allowed.
iii. PAN/TAN correction will be allowed only when the name in the challan matches with the name as per the new PAN/TAN.
iv. The change of amount will be permitted only on the condition that the amount so corrected is not different from the amount actually received by the bank and credited to the government account.
v. For a single challan, correction is allowed only once. However, where the first correction request is made only for amount, a 2nd correction request will be allowed for correction in other fields.
vi. There will be no partial acceptance of change correction request, i.e. either all the requested changes will be allowed, if they pass the validation, or no change will be allowed, if any one of the requested changes fails the validation test.

Procedure to get the correction done
Soni explains the process to get the correction done from a bank:
Step 1: Visit the bank branch where tax was deposited along with the original challan counterfoil.
Step 2: Ask for the request form for correction. Fill the form and submit the duplicate copy of the same to the concerned bank branch.
Step 3: Along with the correction application, the taxpayer is required to submit the original challan counterfoil as well. Copy of PAN card will be required to be attached in case of challan number 280,282 and 283.

If there is more than one correction, then separate request forms will be required to be used.

Once the tax payer has submitted the request, the banks will be required to do the correction within seven days.

Missed the deadline to get it corrected?
If you have missed the time limit as mentioned above to get the correction done by the bank, then you are required to contact your assessing officer to get the correction done.
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