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While filling Challan 280 for self assessment tax, advance tax one may make mistake such as mention wrong Assessment year or Incorrect PAN or TAN etc. It is necessary to correct such mistakes otherwise tax would not be credited to you in correct year and you might get notice from Income tax department for tax due. This article talks about How should one rectify mistakes made while filling Challan 280?

 If you have paid Challan 280 Online

Our article Challan 280: Payment of Income Tax discusses the basics of Payment of Income Tax. If you have paid Challan 280 online then only your Assessing Officer can correct the details. You can correct the details in the challan 280 by

  • Submitting a letter to your Income Tax Assessing Officer in the specified format.
  • You can send it through post, but it’s better if possible visit personally and submit the letter. 
  • Also get  acknowledgment on another copy of the same letter

Assessing Officer

An Assessing Officer is a person who has jurisdiction(means: official power to make tax decisions and judgments for that assessee) to make assessment of an assessee, who is liable to tax under the Act. The designation may vary according to the volume of income/nature of trade as assigned by the Central Board of Direct Taxes(CBDT Board), the department which deals with income tax. He may be an Income-tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner or an Additional Commissioner. To know more about Assessing Officer one can read incometaxindia.gov.in:Central Board of Direct Taxes 

To know your Assessing Officer , (which is an optional field to fill in our ITR forms also) Go to incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html   and enter your PAN number. Our article How to find Jurisdictional Assessing Officer : Income Tax explains it in detail.

Format of Letter

You need to submit a letter to your Income Tax AO for correction in challan data along with the photocopy of the challan.Required Format for Correction of Section can be as follows

Date :……….

 

To,

The ITO

Ward ………….

……………..

……………..

Sub: Request for Correction and/or rectification of Assessment Year in challan.

Sir,

 

This is to inform you that while making payment of Self Assessment Tax of Rs……………..for the AY 2012-13 i wrongly mentioned the AY 2011-12 in ITNS 280.

I, therefore, request you to kindly make the necessary correction in your records. I am also enclosing a photocopy of the said challan.

 

I sincerely regret for my inadvertent mistake.

Thanking you,

Yours faithfully

……………….

 

If you have paid Challan 280 in Physical form or Offline at Bank

 If you have paid Challan 280 in physical form by going to bank, bank can information if requested is submitted within a time frame or period based on information that needs to be updated. After lapse of time frame, request can be made to the Assessing Officer.  The fields that can be corrected by the Taxpayer through Bank are given below:

Sl. No.

Type of Correction on Challan

Period for correction request (in days)                                    

1

PAN/TAN

Within 7 days from challan deposit date

2

Assessment Year

Within 7 days from challan deposit date

3

Total Amount

Within 7 days from challan deposit date

4

Major Head

Within 3 months from challan deposit date

5

Minor Head

Within 3 months from challan deposit date

6

Nature of Payment

Within 3 months from challan deposit date

Procedure for requesting correction

  • A separate request letter is to be submitted for each challan
  • The tax-payer has to submit the request form for correction (in duplicate) to the concerned bank branch.
  • The tax-payer has to attach copy of original challan counterfoil.
  • In case of correction desired for challans in Form 280, 282, 283, the copy of PAN card is required to be attached.
  • In case of correction desired for payments made by a tax-payer (other than an individual), the original authorization with seal of the non-individual taxpayer is required to be attached with the request form.
  • The time window for correction by the bank is 7 days from the date of receipt of correction request from the tax-payer.

Format of letter to be submitted to bank is shown in image below (Click on Image to enlarge), you can check from ChallanCorrectionMechanism(pdf)

Letter to Bank for Challan Correction

Letter to Bank for Challan Correction

Overview of Tax Information Network of Income Tax Department

Income Tax Department has set up a Tax Information Network (TIN) as a repository of important tax related information. National Securities Depository Limited (NSDL) hosts TIN. TIN receives on behalf of the tax administration, all returns of tax deduction at source (TDS) & other information for digitization into a central database. TIN receives online information on collection of taxes from the banks through “Online Tax Accounting System” (OLTAS), which also flows into the central database.

TIN matches TDS returns from the deductors with the collection details from the banks (through OLTAS). On the basis of this matched data a PAN wise electronic ledger account is prepared with the details of tax credits. This PAN ledger (called Form 26 AS) is made available to the taxpayers so that they can verify whether the deductors have deposited the tax in a timely fashion. The taxpayers also have the facility of accessing the TIN system to ascertain tax payments made by them or deducted on their behalf through Form 26AS. The digitized information is downloaded to the National Computer Center of the Income Tax Department for further processing.

Details on Challan Correction Mechanism available in pdf format at Income Tax Website ChallanCorrectionMechanism(pdf)

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Disclaimer : This is an information based website, meant for providing assistance to it’s readers. We do not hold any responsibility for mis-information or mis-communication. If you find any mistakes please let us know we shall rectify it.

Did you ever make mistake in filling Challan 280? Did you meet the Assessing Officer? Please share your experience it will be beneficial to many people.

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