Income tax · Intimation
Intimation on processing a TDS statement (Section 200A)
A TDS statement (or correction statement) has been processed: arithmetical errors and incorrect claims apparent from the statement (including a wrong rate) adjusted, interest and the Section 234E fee computed, payments credited, and the sum payable by, or the refund due to, the deductor stated. What to do: match the intimation to the statement and the challans, then file a correction statement or seek rectification where the figure is wrong. Time to act: 30 days from the date of the notice; the date stated on your notice always wins.
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Key facts
A TDS statement (or correction statement) has been processed: arithmetical errors and incorrect claims apparent from the statement (including a wrong rate) adjusted, interest and the Section 234E fee computed, payments credited, and the sum payable by, or the refund due to, the deductor stated. Where it shows a sum payable it is deemed a notice of demand.
| Notice | Intimation on processing a TDS statement (Section 200A) |
|---|---|
| Issued by | The Income Tax Department (the authority named on the notice) |
| Issued under | Section 200A(1), Income-tax Act 1961 (deemed a notice of demand under the proviso to Section 156(1)) |
| Income-tax Act 2025 | Section 399(1) and (2), Income-tax Act 2025 (deemed demand: Section 289(2)) |
| What it asks of you | Match the intimation to the statement and the challans |
| Your time to act | 30 days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | If the sum is not paid within the period, simple interest runs at 1% for every month or part of a month after it ends (Section 220(2)); after the original or extended time the deductor is deemed to be in default (Section 220(4)). |
Time allowed
Action: 30 days from the date of the notice. Applies only where the intimation shows a sum payable (proviso to Section 156(1)). The Act counts the 30 days from service of the notice (Section 220(1)); the date on the notice is used here. A shorter period is possible only with the Joint Commissioner's prior approval.
The date stated on your notice always wins.
More time: An application before the 30 days end may get more time or instalments (Section 220(3)).
What to do now
Match the intimation to the statement and the challans
Short deduction, short payment, interest and the Section 234E fee are computed from the statement as filed. Check each against the challans and the deductee details.
File a correction statement or seek rectification where the figure is wrong
A mistake apparent from the record can be rectified under Section 154(1)(c); the TRACES route for correction statements and justification reports is to be confirmed with our expert team.
Pay the sum payable within the period, or apply for time
Pay the demand, or apply under Section 220(3) for an extension or instalments before the 30 days end.
Decide whether to appeal the adjustments
An intimation under Section 200A(1) is appealable to the JCIT(A) / CIT(A) where the deductor objects to the adjustments (Section 246A(1)(a)); see the appeal date below.
Check the Document Identification Number (DIN)
Every notice, order or letter should be referenced by a computer-generated DIN, in its body, in a covering document or in the covering e-mail (CBDT Circular 4/2026, which withdrew Circular 19/2019). A missing DIN is a point to raise with our expert team; by itself it does not invalidate an assessment that is referenced by a DIN in any manner (Section 292BA).
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the intimation's reference number and date, your PAN and the period it covers.
- An answer to each point the intimation raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this intimation): match the intimation to the statement and the challans.
- Where it is filed: as stated on the intimation.
If it is ignored
- If the sum is not paid within the period, simple interest runs at 1% for every month or part of a month after it ends (Section 220(2)); after the original or extended time the deductor is deemed to be in default (Section 220(4)).
Other dates that follow from it
- Appeal to the JCIT(A) / CIT(A) (Section 249(2))30 days from service of the notice of demand (assessment or penalty) or of the order. A late appeal may be admitted for sufficient cause (Section 249(3)); the tax due on the returned income must have been paid first (Section 249(4)). Counted here from the date on the notice.
Official sources
Sources checked on 22 October 2026.
- Income-tax Act 1961, section 200A · read 22 October 2026
- Income-tax Act 1961, section 156 · read 22 October 2026
- Income-tax Act 1961, section 220 · read 22 October 2026
- Income-tax Act 1961, section 154 · read 22 October 2026
- Income-tax Act 1961, section 246A · read 22 October 2026
- Income-tax Act 1961, section 249 · read 22 October 2026
Frequently asked questions
What is an income-tax Section 200A intimation?
A TDS statement (or correction statement) has been processed: arithmetical errors and incorrect claims apparent from the statement (including a wrong rate) adjusted, interest and the Section 234E fee computed, payments credited, and the sum payable by, or the refund due to, the deductor stated. Where it shows a sum payable it is deemed a notice of demand.
How much time do I have to act on an income-tax Section 200A intimation?
Action: 30 days from the date of the notice. Applies only where the intimation shows a sum payable (proviso to Section 156(1)). The Act counts the 30 days from service of the notice (Section 220(1)); the date on the notice is used here. A shorter period is possible only with the Joint Commissioner's prior approval. The date stated on your notice always wins. An application before the 30 days end may get more time or instalments (Section 220(3)).
What happens if I ignore an income-tax Section 200A intimation?
If the sum is not paid within the period, simple interest runs at 1% for every month or part of a month after it ends (Section 220(2)); after the original or extended time the deductor is deemed to be in default (Section 220(4)).
Related guides
- TDS default: assessee in default (Section 201)
- Notice of demand (Section 156)
- TDS for Small Businesses in Tax Year 2026-27: Section 393 Rates, Thresholds, Due Dates and Forms
- TDS and TCS Returns Under the Income-tax Rules 2026: New Form Numbers and Due Dates
- TDS for Small Businesses in FY 2025-26 (Income-tax Act 1961): Thresholds, Rates, Due Dates and Penalties
- Notice of Demand Under Section 156: 30 Days to Pay, Interest, Stay Requests, Set-off, Appeal Windows and Penalty Show-cause
- Where this sits: Order
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.