CBDT prescribes the Procedure for response to arrear demand by taxpayer
and verification and correction of demand by AOs.
Circular No. 8/2015, Dated- 14.05.2015
The CBDT vide instruction no 4
0f 2014 dated 07th April 2014, inter-alia, prescribed Standard Operating Procedure for
Verification and Correction of Demand available or uploaded by AOs in CPC
Demand Portal. Further a facility has been made available to taxpayers on
the E-filing website (www.incometaxindiaefiling.gov.in) to
provide online responses to such demands. The actions required to be
performed by the taxpayer and the AO are being consolidated in this
circular as under.
1.
Action to
be performed by Tax Payers
2.
Action on the Part of Department
3.
Handling Different Scenarios during Verification
and C Demand:
i.
Demand or tax has been paid:
ii.
Demand due to TDS Mismatch:
iii.
Demand already reduced or action is pending:
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