સહાયક આવકવેરા સૂચનો
ભારતમાં જરૂરી આવકવેરા નોટિસ સહાયતા સેવા, જો તમને આવકવેરા વિભાગ દ્વારા ટેક્સ રિટર્નના વિવિધ કારણોસર મોકલવામાં આવેલી નોટિસ મળી હોય.
આઇટી રીટર્ન સંબંધિત તમામ સૂચનાઓ
આઇટી રિટર્ન્સ ફાઇલ કર્યા પછી આઇટી વિભાગ દ્વારા સર્વિસ કરવામાં આવતી બે સૌથી સામાન્ય સૂચનાઓ આ છે:
اور
1. ખામીયુક્ત વળતરની સૂચના યુ.એસ. 139 (9)
2. પ્રાઇમ-ફેસિયા એડજસ્ટમેન્ટની સૂચના યુ / એસ 143 (1) (એ)
આઇટી વિભાગ દ્વારા આપવામાં આવેલી અન્ય ઘણી નોટિસો છે જેમ કે સ્ક્રુટિની સંબંધિત નોટિસ યુ / એસ ૧33 (૨), રીટર્ન ફાઇલિંગ નોટિસ યુ / એસ ૧2૨ (૧) વગેરે. પરંતુ હાલમાં અમે સલાહ આપીશું અને
ઉપરની બે સૂચનાઓ અને સુધારણા વિનંતીથી સંબંધિત માર્ગદર્શિકા તા.
અમે હવે તે દરેકની ચર્ચા કરીશું:
1. ખામીયુક્ત વળતરની સૂચના 139 (9)
● Notice Under Section 133(6)
Reasons for receiving notice u/s 133(6) include:
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Failure to file ITR despite having income exceeding the basic exemption limit as per the AIS (Annual Information Statement).
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Incorrect reporting of income
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A significant difference between the reported income in the ITR and the expenditures reflected in the AIS.
● Intimation Under Section 143(1)- (Routine Communication)
1. ખામીયુક્ત વળતરની સૂચના યુ.એસ. 139 (9)
જો નીચેની શરતોને પૂર્ણ ન કરે તો આવકનું વળતર ખામીયુક્ત માનવામાં આવે છે:
اور
(એ) આવકના દરેક વડા હેઠળ વળતરમાં જોડાણો, નિવેદનો અને કumnsલમ, કુલ કુલ આવકની ગણતરી અને કુલ આવક ભરવામાં આવી છે
اور
(બી) વળતર કુલ આવકની ગણતરીના નિવેદન સાથે છે
اور
(સી) જો રીટર્ન ઓડિટ હેઠળ છે, તો તેની સાથે ઓડિટ રિપોર્ટ યુ.એસ. એ.એ.બી. એ.એ.બી. એ.એ.બી. સાથે છે અથવા રિપોર્ટ રજૂ કર્યાના પુરાવા સાથે.
اور
(ડી) વળતર ટેક્સ અને ટીડીએસ અને ટીસીએસની ચૂકવણીના પુરાવા સાથે હોય, જો કોઈ હોય,
اور
()) જો એકાઉન્ટ્સના નિયમિત પુસ્તકો જાળવવામાં આવે છે, તો વળતર મેન્યુફેક્ચરિંગ, ટ્રેડિંગ અને પ્રોફિટ અને લોસ એકાઉન્ટ સાથે બેલેન્સ શીટ વગેરે સાથે હોય છે.
اور
(એફ) જો હિસાબના નિયમિત પુસ્તકોનું સંચાલન કરવામાં આવતું નથી, તો વળતર એ ટર્નઓવરની માત્રા દર્શાવતા નિવેદનની સાથે આવે છે અથવા, જેમ કે, આવક, કુલ આવક, કુલ નફો, ખર્ચ અને વ્યવસાય અથવા વ્યવસાયનો ચોખ્ખો નફો અને જેના આધારે આવી રકમની ગણતરી કરવામાં આવી છે, અને તે પણ અગાઉના વર્ષના અંત સુધીમાં કુલ ભંડોળ દેનારા, સમૃધ્ધ લેણદારો, સ્ટોક-ઇન-ટ્રેડ અને રોકડ બેલેન્સની રકમ જાહેર કરે છે.
اور
(જી) માલિકીના વ્યવસાય અથવા વ્યવસાયના કિસ્સામાં, માલિકનું વ્યક્તિગત ખાતું; પે firmીના કિસ્સામાં, વ્યક્તિઓ અથવા વ્યક્તિઓના શરીરનું જોડાણ, ભાગીદારો અથવા સભ્યોના વ્યક્તિગત એકાઉન્ટ્સ; અને પે firmીના ભાગીદાર અથવા સભ્યના કિસ્સામાં, વ્યક્તિઓ અથવા વ્યક્તિઓના શરીરનું જોડાણ, પે hisીમાં તેમનું વ્યક્તિગત એકાઉન્ટ, વ્યક્તિઓ અથવા વ્યક્તિઓના શરીરનું જોડાણ;
اور
(એચ) જ્યાં આકારણીના હિસાબનું audડિટ કરવામાં આવ્યું છે, ત્યાં વળતરની સાથે ઓડિટ કરેલા નફા અને ખોટ ખાતા અને બેલેન્સશીટની નકલ અને itorડિટરનો અહેવાલ છે અને જ્યાં આકારણીના ખર્ચ ખાતાઓનું auditડિટ કરવામાં આવ્યું છે, તે વિભાગ હેઠળ કંપની અધિનિયમ, 1956 (1956 નો 1) ના 233 બી, તે કલમ હેઠળનો અહેવાલ;
اور
● Demand Notices Under Section 156
When taxpayers have outstanding taxes that need to be settled, the income tax department issues a demand notice under Section 156. This notice functions as a formal demand for the unpaid taxes, specifying the amount owed and the deadline for payment. Additionally, it may detail any additional charges, such as fines or interest, that have accrued.
Receiving such a notice can be a serious matter, and it's advisable to seek assistance from a tax professional. They can help you understand the implications of the notice and assist you in taking the necessary steps to address the outstanding tax liabilities.
When there are outstanding dues after assessment, the Income Tax Department issues a Demand Notice under Section 156. This notice specifies the amount payable, including taxes, interest, and penalties. Key points to note about this notice include:
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Timely payment is crucial to avoid further penalties and legal action.
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If the taxpayer disagrees with the demand, they can file an appeal with the Appellate Authority.
It's essential for taxpayers to review the demand notice carefully, understand the components of the outstanding amount, and take appropriate action. Failing to address the demand can lead to additional financial liabilities.
Being aware of these common types of income tax notices and understanding their implications is vital for taxpayers in India. Prompt and accurate responses, as well as seeking professional assistance when necessary, can help individuals and businesses effectively manage income tax notices and ensure compliance with tax laws.
● Notice Under Section 142(1)
Reasons for receiving notice u/s 142(1) include:
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The assessing officer wants additional information or documents about the filed income tax return, such as a statement of assets and liabilities and claim certificates.
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ITR was filed after the due date.
Being non-responsive to this notice will result in a penalty of Rs 10,000, Prosecution (extended up to 1 year), or both.
2. 143 (1) (એ) હેઠળ પ્રિમ ફેશિયા એડજસ્ટમેન્ટની સૂચના
2. પ્રાઇમા ફેસિયા એડજસ્ટમેન્ટની સૂચના યુ / એસ 143 (1) (એ)
اور
આવકવેરા કાયદાની કલમ 143 (1) (એ) મુજબ, જ્યાં કોઈપણ રીટર્ન યુ / ૧ 139 139 દાખલ કરવામાં આવ્યા છે, આવા વળતરની પ્રક્રિયા કરવામાં આવશે અને નીચેની ગોઠવણો કર્યા પછી આવક / નુકસાનની ગણતરી કરવામાં આવશે:
اور
(i) વળતરમાં કોઈ અંકગણિત ભૂલ;
اور
(ii) ખોટો દાવો, જો આવા ખોટા દાવા વળતરની કોઈપણ માહિતીમાંથી સ્પષ્ટ હોય;
(iii) ખોટની મંજૂરી ન હોવાનો દાવો કરવામાં આવે છે, જો પાછલા વર્ષના વળતર, જેના માટે નુકસાનની મુક્તિનો દાવો કરવામાં આવે છે, તો તે કલમ ૧ of 139 ની પેટા-વિભાગ (૧) હેઠળ નિર્ધારિત નિયત તારીખથી આગળ રજૂ કરવામાં આવી છે;
(iv) ઓડિટ રિપોર્ટમાં દર્શાવેલ ખર્ચની મંજૂરી ન આપવી પણ વળતરની કુલ આવકની ગણતરી કરવામાં ધ્યાનમાં લેવામાં આવતી નથી;
(વી) કલમ 10 એએ , -૦-આઇએ , AB૦-આઇએબી , -૦-આઇબી , -૦-આઇસી , -૦-આઈડી અથવા કલમ -૦-આઇઇ હેઠળ કપાતની મંજૂરી ન આપવી, જો વળતર પેટા-સેક્શન હેઠળ નિર્ધારિત નિયત તારીખથી આગળ આપવામાં આવે તો (1) કલમ 139 નો ; અથવા
اور
તેમ છતાં, ઉપરના માથા હેઠળ કોઈપણ ગોઠવણ કરવા માટે, કરદાતાને સૂચના આપવી જોઈએ;
اور
કોઈપણ ગોઠવણ કરતા પહેલાં, કરદાતાના જવાબને ધ્યાનમાં લેવો જોઈએ અને જો 30 દિવસની અંદર કોઈ જવાબ નહીં મળે તો, ગોઠવણો કરી શકાય છે.
اور
3. સુધારણા વિનંતી યુ / એસ 154
ઘણી વખત એવું બને છે કે આવકવેરા સત્તામંડળ એટલે કે સીપીસી અથવા આવકવેરા અધિકારીઓ દ્વારા પસાર કરાયેલા ઓર્ડરમાં કોઈ ભૂલ આવી છે. ભૂલ કેટલીક ભૂલને કારણે હોઈ શકે છે જે રેકોર્ડ પર સ્પષ્ટ છે.
اور
આ ભૂલો / ભૂલો સુધારવા માટે આવકવેરા અધિનિયમને આવકવેરા કાયદાની 154 હેઠળની ભૂલો સુધારવા માટે શક્તિ આપવામાં આવી છે.
اور
સુધારણા વિનંતી કરદાતા દ્વારા કરી શકાય છે અથવા તે જ ઇન્કમ ટેક્સ ઓથોરિટી સુઓ મોટો દ્વારા સુધારી શકાય છે.
اور
સુધારણાના હુકમની સમયમર્યાદા નાણાકીય વર્ષના અંતથી 4 વર્ષ છે જેમાં સુધારણા માંગવાનો ઓર્ડર ઓથોરિટી દ્વારા પસાર કરવામાં આવે છે.
હવે સી.પી.સી., બંગાલુરુ દ્વારા અપાયેલા આદેશોના સંદર્ભમાં, તમામ સુધારણા વિનંતીઓ ફક્ત આઇટી વેબસાઇટના ઇ-ફાઇલિંગ પોર્ટલ દ્વારા onlineનલાઇન કરવાની રહેશે.
اور
શું તમને કોઈ ઓર્ડર પ્રાપ્ત થયો છે કે જે તમને 143 (1) (એ) છે જે ભૂલભરેલું છે અને તેને સુધારવાની જરૂર છે, કૃપા કરીને 91-8955833830 પર અમારો સંપર્ક કરો અથવા અમને onlineનલાઇન indiનિડેટાએક્સફિલિંગ્સ @ gmail.com પર ઇમેઇલ કરો
اور
તમે અહીં માહિતી orderર્ડર પણ અપલોડ કરી શકો છો.
● Tax Notice Under Section 148
This notice is issued if the Income Tax Department believes that the
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Taxpayer has not correctly disclosed the income to pay less taxes or
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If an individual has not filed the return, even they are mandated to do so.
In response to the notice, individuals must provide income details again for a specific financial year, along with any supporting documents, such as proof of tax-saving investments made during that period.
A notice under Section 148 is issued when the department believes that certain income has escaped assessment, such as undeclared income or investments. This notice allows the department to reopen a previously filed assessment.
Key points to note about this notice include:
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The taxpayer must respond to the notice and provide relevant information.
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The Assessing Officer will conduct a fresh assessment based on the information provided.
Scrutiny assessment notices are typically more detailed and require thorough documentation and cooperation with the Assessing Officer. Seeking professional assistance is often advisable to navigate these complex assessments effectively.
● Intimation Under Section 245
The assessing officer issues intimation u/s 245 to confirm with the taxpayer if pending tax dues from previous financial years can be adjusted using the income tax refund issued in the current assessment year. Individuals have the option to agree or disagree with the proposed adjustment within 30 days.
Important: It's vital to respond to the notice within the specified timeframe. Otherwise, the tax authorities will automatically adjust the pending tax dues against the income tax refund and issue the balance refund amount, if any.
How To Authenticate Notice/Order Issued by ITD?
Authenticating an income tax notice or order issued by the Income Tax Department (ITD) is a crucial step before responding to it.
Here's how you can authenticate an income tax notice online on the income tax portal:
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Visit the official income tax website and click on the ‘Authenticate notice/order issued by ITD’ under ‘Quick Links.’
2. You have two options to authenticate the income tax notice:
3. PAN, document type, assessment year, issue date, and mobile number (for notice/order/letter issued for AY 2011-12 and subsequent years only)
4. Document Identification Number and mobile number (for all assessment years)
5. After filling in all the details in the chosen option, you will receive an OTP. Once it is validated, the date of the issue of the notice, along with the DIN of the notice will be issued.
If in case, the notice is not issued by the ITD, it will display the following message –
“No record found for the given criteria.”
How To Effectively Respond To an Income Tax Notice?
When you get an income tax notice due to any of the above-mentioned scenarios, the following measures can be taken to respond efficiently.
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First things first: carefully read the notice and find out why it was sent. Pay close attention to the deadlines mentioned.
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Many times, tax authorities send notices mistakenly. To ensure the notice is intended for you, double-check your name, PAN number, and address.
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Gather all relevant documents and records according to the specific tax matter mentioned in the notice.
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Respond to the notice within the given timeframe to avoid further penalties or legal consequences.
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Sometimes, it’s not possible for individuals to understand the terminologies; in such a scenario, consider seeking advice from a tax professional or a CA (chartered accountant).
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Maintain copies of all correspondence, including your response to the notice and any supporting documents submitted.
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Notice resolution can take time, so maintain patience.
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Be proactive in addressing any further requests or queries from the tax authorities.
How Can KarrTax Help You With Income Tax Notice Assistance?
KarrTax has a team of experienced tax professionals who specialize in handling income tax notices of all kinds. Whether it's a scrutiny notice, demand notice, or any other communication from the tax authorities, we have the expertise to assist you effectively.
Here are some of the reasons why you should choose us:
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We provide personalized solutions tailored to specific circumstances.
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Affordable rates start from Rs.499, with no hidden fees. (varies according to the issued notice type)
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We believe in transparency and clarity. From the initial consultation to the resolution of your tax notice, we'll keep you informed about the process, timelines, and potential outcomes.
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Dedication to providing personalized attention.
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Proven track record of assisting clients successfully with income tax notices.
Frequently Asked Questions (FAQs)
1.What if a taxpayer ignores the income tax notice?
Ignoring an income tax notice can lead to serious consequences, such as penalty proceedings, conducting a tax audit, or even prosecuting the taxpayer for non-compliance.
2.Is it mandatory to authenticate the notice/order by Income Tax Authorities?
Absolutely, yes! It's essential to authenticate any notice or order issued by the authorities to ensure its authenticity and legitimacy. Even the department encourages this!
That’s why, since October 1st, 2019, every communication from the Income Tax Department is assigned a unique Document Identification Number to help safeguard against fraudulent or unauthorized correspondence.
3.In how many days an individual can respond to the income tax notice?
The time period for responding to an income tax notice typically varies depending on the nature of the notice and the specific instructions provided therein. For instance, the timeline for responding to notices u/s 139(9) is 15 days, while for intimation u/s 245, it’s 30 days.
Strategies for Effectively Responding to Income Tax Notices
To respond effectively:
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Understand the Notice: Carefully read and comprehend the notice to formulate a proper response.
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Seek Professional Assistance: Consider engaging a tax professional for guidance.
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Gather Comprehensive Documentation: Collect relevant documents to support your response.
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Respond Promptly: Adhere to response timelines to avoid penalties.
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Be Accurate and Complete: Ensure your response addresses all issues accurately.
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Maintain Open Communication: Communicate challenges or delays promptly.
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Consider Legal Options: Explore appeals if you disagree with the assessment.
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Keep Records: Maintain copies of all correspondence and documents.
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Stay Informed: Stay updated on tax laws and regulations.
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Seek Professional Review: Have a tax professional review your response.
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Be Patient: Notice resolution can take time; maintain patience.
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Learn from the Experience: Evaluate and implement improvements.
Consider Professional Tax Planning: Engage in tax planning to prevent future notices
The Significance of Seeking Professional Assistance
Professional tax assistance offers several advantages:
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Expertise and Experience: Tax professionals specialize in resolving tax issues, providing accurate guidance and representation.
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Efficient Resolution: They analyze notices, identify issues, and develop effective strategies for timely resolution.
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Compliance and Accuracy: Professionals ensure responses comply with tax laws, minimizing errors and penalties.
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Peace of Mind: Outsourcing tax matters allows you to focus on other aspects of your life or business.
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Risk Mitigation: Professionals reduce the risk of mistakes in your response.
Finding the Right Income Tax Notice Assistance Service Provider
Selecting the right service provider is crucial:
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Expertise and Experience: Look for experienced professionals specialized in your type of notice.
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Reputation and Track Record: Check for positive reviews and successful resolutions.
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Transparent Pricing: Understand the cost and potential fees upfront.
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Communication: Choose providers who maintain open and responsive communication.
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Ethical Practices: Ensure ethical conduct and compliance with tax laws.
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Initial Consultation: Use the initial consultation to assess their approach and expertise.
Case Study: Handling Income Tax Notices
Here's a consolidated case study to show how taxpayers might encounter various types of income tax notices:
1. Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022. After filing, he received a notice from the Income Tax Department.
Scenario:
Mr. Rajesh, a salaried individual, filed his income tax return for the assessment year 2022.
Type of Notice: Notice under Section 143(1) - Intimation Notice
Action Taken:
Rajesh reviewed the notice and found that there were no discrepancies in his income and tax calculation. He agreed with the assessment and took no further action.
Outcome:
No further action was required as Rajesh's return was accepted as filed.
2. In another scenario, Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023. However, she made an error in her tax calculation, resulting in an underpayment of taxes.
Scenario:
Ms. Priya, a self-employed professional, filed her income tax return for the assessment year 2023.
Type of Notice:
Notice under Section 139(9) - Defective Return Notice
Action Taken:
Priya received a notice indicating the defects in her return. She promptly corrected the errors and submitted the revised return within the specified timeframe.
Outcome:
The corrected return was considered valid, and Priya avoided penalties for the underpayment.
In a different scenario, Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021. The department suspected undisclosed income based on financial transactions.
3. Scenario:
Mr. Sanjay, a business owner, filed his income tax return for the assessment year 2021.
Type of Notice:
Section 148 Notice - Reopening of Assessment
Action Taken:
Sanjay received a Section 148 notice, indicating that his assessment was being reopened. He provided all requested information and documents to the Assessing Officer.
Outcome:
After a thorough assessment, the department determined additional tax liability, and Sanjay had to pay the outstanding amount along with penalties and interest.
4. In another scenario, Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022. The department decided to scrutinize her return in detail.
Scenario:
Ms. Anjali, a freelance consultant, filed her income tax return for the assessment year 2022.
Type of Notice:
Section 143(2) Notice - Scrutiny Assessment
Action Taken:
Anjali received a Section 143(2) notice, requesting various documents and details. She collaborated with a tax professional to prepare and submit the required documentation.
Outcome:
The scrutiny assessment concluded with no significant discrepancies, and Anjali's return was accepted as filed after a thorough examination.
Lastly, a Demand notice showing unpaid dues was sent to Mr. Alok, a retired person with rental income. After reviewing the notice, he paid the outstanding amount within the specified timeframe, resolving the issue without further legal action.
Income tax notices can take various forms, and it's essential to understand the types of income tax notices you may encounter. One common notice is under Section 139(9) of the Income Tax Act, which is issued when an ITR filed is defective or incomplete. These notices, often referred to as IT notices, require your attention and prompt response to rectify any issues with your tax filing. Additionally, you might come across an intimation under Section 143(1), which is an automated communication from the Income Tax Department summarizing your return's assessment. Being aware of these different types of income tax notices is crucial for maintaining compliance with tax regulations.