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Should I amend my challan with an incorrect minor head or face harassment?

T S Khurana |490 Answers |Ask -Follow

Tax Expert - Answered on Nov 05, 2024

A certified management accountant since 1993, T S Khurana is a fellow member of The Institute of Cost Accountants of India. His areas of expertise are income tax, specifically litigation cases, and GST.

Since the last 21 years, he has also been providing expert advice on financial matters, including investments and diversification of funds, and wealth building in the long term to his clients.
He believes that investment in real estate is the safest way for better returns and wealth generation over a period of time.

A former chairman of the Chandigarh Chapter of Institute of Cost Accountants of India, T S Khurana has also served as member of its technical committee.... more

Question by Kamal on Sep 28, 2024Hindi

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I had filef my ITR for 23-24 (AY) in July 23. At the time of filing return, I paid the tsx dur (about 84000) and then submittef the return. The chsllan form was generatef by computer and mimor head was given as 300. I rcd a demand notice asking for this tax smount. At firdt, Deptt said copy of challan is not available but when I gave them a copy , they now ssy that minor head no. 300 is not given correct, it should be 400 and that I should get the challan amended. My point is was it not a self assessment when I paid tax before submitting the return. If so, what can I do. I cant amend the challan online now and it may involve personal visits and harassment. CA is asking fee of Rs 10000 for getting it done. Kindly advise.

Ans: 01. First of all, please confirm from your Form-26AS, whether this amount is being reflected there. I hope you have correctly mentioned your PAN & Assessment year correctly on the challan.
02. Minor Head 300 is for Self Assessment Tax & 400 is for Tax payment on demand.
03. You may try to change this minor head on Challan, within 30 days from the date of challan. For this process login to IT Site, go to services (Challan Corrections) & try to rectify.
In case you are not in a position to do the same, then please visit your Assessing Officer & request him to help you in making the corrections.
Most welcome for any further clarifications. Thanks.

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Question by Naveen - Jun 03, 2021Hindi

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I have a question that am stuck with. I filed my return for FY 2019-20 (AY 2020-21) last year. There was a net taxable amount I had to pay, which I did before filing the return. While paying that online, I paid the challan under the Minor Head “300 - Self Assessment Tax, instead of the Minor Head “400 - Tax on Regular Assessment. This reflects in my 26AS for the correct AY. My IT return got processed yesterday and I just got a notification of 143 (1), where this amount was NOT considered as paid, where the reason quoted is “Challan is not available for the AY”. I wanted to understand two things: 1. Could paying the amount under 300 - self assessment category be the reason for this? If so, what is the procedure for changing the minor head on the challan? On the tax website, it says to contact the Assessing Officer. If so, how do I reach that person? 2. If it is not the reason, what else could be the reason for mismatch? 3. Should I just go ahead the file a rectified return with the same details again? Please advise on the next steps.

Ans: You can consult your auditor to help understand the computation as one needs to look at the details. Minor Head 300 is for the payment of self-assessment tax and minor head 400 is for the payment of tax on regular assessment.

The Challan is ITS 280 in both the cases.

The best way to resolve the issue is by applying for a rectification of the notice issued to you. You can state the details of the tax paid, and attach a copy of the challan, 26AS copy and Pan card.

If you are in hometown, you can also approach the Assessing officer with a copy of the tax paid challan and other details mentioned above. He will rectify it for you in the system.

This would not take much time. Or you can connect with the IT Dept customer care to support you.

There is a procedure to get the rectification done by the bank at which the tax was paid, but in your case, it appears that this time has passed.

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