Explanation
Intimation — TDS return processed with short payment or late filing fee
Section: 200A
Reply required within: 30 days.
Consequence if ignored: Outstanding demand accumulates interest. The deductor may be treated as an 'assessee in default' under Section 201.
How to reply: Pay the demand through OLTAS challan (ITNS 281). If the short deduction is because of an error in the TDS statement, file a correction return on TRACES. Download the revised Form 26AS after correction.
If ignored
How to respond
Pay the demand through OLTAS challan (ITNS 281). If the short deduction is because of an error in the TDS statement, file a correction return on TRACES. Download the revised Form 26AS after correction.
Deadline
You have 30 days from the date of issue to respond. Do not ignore — non-response triggers automatic consequences.