• Tax credit claim U/S 90/90A not considered

This is for Assessment year 2018-2019. I was in USA working for United states based company till July 2017. Then i moved back to India and started working for an Indian company from 21st august 2017. Hence for the fy 2017-2018, i had some foreign income.
Now in the ITR-2 filing, I claimed the tax that i paid to the United states government under section 90/90A of Indian tax to avoid double taxation in India.
1. There was a intimation I received U/S 143(1) and the tax relief claim was not considered and hence the demand for the same was raised in the intimation.
2. I responded to that by filing a rectification and attaching form 67, US tax return, Form w2 (which is proof of income in United states) as document proofs.
3. The above rectification was not considered and I received an Intimation U/S 154. In that form there were 2 columns of significance viz. "As modified by assessing officer", "As computed under section 154". From this intimation, it appeared that the assessing officer considered the complete tax relief claim but CPC didn't consider the amount at all and hence the demand for the same amount as specified in 143 was again raised. 
In the intimation 154, it appears that the justification for rejection wasn't printed completely. The justification was
"Rectification u/s.154 of the Income Tax Act has not altered/partially altered the demand raised u/s.143(1) as there is a variance in the tax credits claimed &
allowed. variance is due to non availability of TDS credit which is on account of"

4. In response to that, i raised a grievance to the CPC ( not the assessing officer) asking to provide full justification or cancel the demand.

5. In response to the grievance, i received a response saying
"Resolution: Dear Taxpayer, with regards to your query, please contact your Jurisdictional AO for further clarifications with this regard. To know the details of your Jurisdictional Assessing Officer, Go to www.Incometaxindiaefiling.gov.in -> Quick links -> Know your AO........"

Can you please suggest any steps that we can take for this. Few options:
1.File a grievance again but this time, i will address it to assessing officer and not the CPC.
2. File a rectification again and do not agree with the outstanding demand. This time in rectification, i shall explicitly mention that "i am a attaching form 67, us tax return, form w2 as proof of taxes paid in United states as an explanation for them to consider. I can also attach my payslips documents as extra proof.
3. Contact AO in person

Thanks
Rahul
Asked 5 years ago in Income Tax

Dear Sir,

 

Hope you are doing well !!

 

It is advisable to contact AO in person. 

Payal Chhajed
CA, Mumbai
5189 Answers
302 Consultations

Hi Rahul,

 

Although, it will not be a justice to answer this question without looking at all the docs but since you have explained the query fairly in detail, I would advise you to meet the AO in person. You can take help of any CA for representation before the AO.

 

You can also do option 1, 2 and 3 simultaneously.

Lakshita Bhandari
CA, Mumbai
5687 Answers
942 Consultations

Hi

As per my understanding you should contact AO through a  Local CA.

 

 

Karishma Chhajer
CA, Jodhpur
2452 Answers
29 Consultations

Hello Sir

Please contact your AO in person & consult a CA regarding representing ur case in front of AO. 

Poorvi Jain
CA, Indore
143 Answers
1 Consultation

- I am based in Delhi. You can contact me.

Vivek Kumar Arora
CA, Delhi
5004 Answers
1133 Consultations

Dear Sir,


It is best Advisable to heir a CA and contact AO. 

 

Thanks & Regards

Shiv Kumar Agarwal

Shiv Kumar Agarwal
CA, Delhi
489 Answers
74 Consultations

This matter is beyond CPC. Any matter pertaining to rectification has to be done by AO. You will have to file a manual letter to your jurisdiction Ao. In this time of Covid, all rectification application are filed via emails. Also the officers are required to issue rectification orders quickly. You will have to make a detail application. Please enclose all the supporting documents to claim tax credit relief. 

Jasmina Jain Shah
CA, Greater Mumbai
458 Answers
4 Consultations

1. You cannot attach anything while filing rectification.

2. Only one authority will have rectification rights either AO or CPC. In rectification order under 154 both of them cannot present their views and that too different views.

3. Yes you can raise a grievance against AO but rather it would be better if you email him your grievance with all the proof.

4. At this point I dont think any AO would meet you in person.

Alternatively if the amount if big you can even file appeal before CIT(A).

 

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

Naman Maloo
CA, Jaipur
4303 Answers
101 Consultations

Hello,

 

It would be advisable to hire a practicing CA to represent your case to the jurisdictional AO.

 

Regards,

CA Hunny Badlani

Hunny Badlani
CA, Madhya Pradesh
2608 Answers
16 Consultations

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