More than one Intimation Order

[adarshmadrecha]

In rare cases, there are more than one intimation available for same return filing.

Case One

In this above case, was able to download 1st pdf file. However, 2nd link didn't work.

Case Two

In this above case, was able to download 1st pdf file. However, 2nd and 3rd link didn't work.

[adarshmadrecha]

In cases where there are multiple Intimation Orders, IT Portal App also shows list of Files.
Below is the screenshot for Case Two (from above)

[adarshmadrecha]

Observation

We have observed that from 1st Jan 2021 onwards, if the refund is adjusted against old outstanding demand, then, there is 2nd Intimation file which contains details on where the refund amount is adjusted. This file is not generated by Tax Department in all the cases, but in most cases, it is now available.

Background

If an Taxpayer (Assessee) has outstanding demand for any assessment year, the refund is not paid in full to the Taxpayer. The refund is adjusted against the outstanding dues and remaining amount is paid to the taxpayer.

Now, to figure out which year's outstanding amount was adjusted, traditionally, we would have to check on the NSDL website for the challan number and search in each of previous year's 26AS for the challan number. This process was time consuming. Now, the new feature helps the Taxpayer in knowing where and how much amount got adjusted.

How it's shown in the software.

1. 1st Intimation received on 20th Jan. It mentions the refund amount is "Rs 26680" (Amount of refund claimed + Interest). Note the prefix in the file name "A4".
2. 2nd Intimation file is received on 28th Jan. It contains details of refund adjustment. Note the prefix in the file name "G23"

Reference: