Income Tax

How to correct incorrect details provided in Challan ITNS/280 ?

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

 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 your Assessing Officer Go to incometaxindiaefiling.gov.in/e-Filing/Services/KnowYourJurisdictionLink.html  then enter your PAN number and mobile number

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 ChallanPeriod for correction request (in days)                                    
1PAN/TANWithin 7 days from challan deposit date
2Assessment YearWithin 7 days from challan deposit date
3Total AmountWithin 7 days from challan deposit date
4Major HeadWithin 3 months from challan deposit date
5Minor HeadWithin 3 months from challan deposit date
6Nature of PaymentWithin 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

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