Standard Operating Procedure for Verification and Correction of Demand available or uploaded by AOs in CPC Demand Portal

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 07^th 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:

Read the full text of Circular by Clicking on the below Link:-

 https://incometaxindiaefiling.gov.in/eFiling/Portal/StaticPDF/Circular_No.8_2015.pdf