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CBDT Press Release on Standard Operating Procedure for verification and correction of demand by the AOs.
April, 21st 2014
                                      Government of India
                                       Ministry of Finance
                                     Department of Revenue
                                   Central Board of Direct Taxes

                                            PRESS NOTE
                                                                                       17th April, 2014

Detailed instructions have been issued by the CBDT to all the assessing officers laying down a
Standard Operating Procedure (SOP) for verification and correction of demand by the AOs. As
per this SOP, the taxpayers can get their outstanding tax demand reduced/deleted by applying
for rectification along with the requisite documentary evidence of tax/demand already paid.
The SOP also makes special provisions for dealing with the tax demand upto Rs. 1,00,000/- in
the case of Individuals and HUFs in order to accommodate certain extra ordinary situations. The
SOP is expected to mitigate the long standing grievances of taxpayers by way of
reduction/deletion of tax demands.

The CBDT has further noted that many taxpayers are committing mistakes while furnishing their
tax credit claims in the return of income. Such mistakes include quoting of invalid/incorrect
TAN; quoting of only one TAN against more than one TAN tax credit; furnishing information in
wrong TDS Schedules in the Return Form; furnishing wrong challan particulars in respect of
Advance tax, Self-assessment tax payments etc. As a result of these mistakes, the tax credit
cannot be allowed to the taxpayers while processing returns despite the tax credit being there
in 26 AS statement. The CBDT, therefore, desires the taxpayers to verify if the demand in their
case is due to tax credit mismatch on account of such incorrect particulars and submit
rectification requests with correct particulars of TDS/tax claims for correction of these

The rectification requests have to be submitted to the jurisdictional assessing officer in case the return was processed by such officer, or the taxpayer is informed by CPC, Bangalore that such rectification is to be carried out by Jurisdictional assessing officer. In all other cases of processing by CPC, Bangalore, an online rectification request can be made by logging in to e- filing website as per the procedure given in detail in its Help Menu. (Rekha Shukla) Commissioner of Income Tax (Media & Technical Policy) Official Spokesperson, CBDT
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