Divorce – The Process, Settlement, Custody of Children and Alimony

Divorce – The Process

Divorce: What might have seemed like a bond for a lifetime at the time of the marriage ceremony, with time, can lead to succumb to compatibility issues and temperamental differences. These sometimes not only make a relationship sour but sometimes even unbearable. Consequently, such matrimonial problems often lead to divorce.

Now, there might be times where one person in the relationship may want to resolve the dispute. Similarly, the other doesn’t and remains unshakable to seeking separation through divorce – such disagreements will lead the matter taken before the Court. A judge will decide whether the party makes the plea for divorce is and right. Such a contest for divorce is referred to as ‘contested divorce’ in well-known language.

In other situations, where both the parties agree to dissolve their marriage cordially, a mutual consent divorce can be sought out.

In the Indian judiciary, marriage and ending of marriage come under personal matters of the individuals, and the laws are based on the customs and rights of different religions, as stated below

  • The Hindus, Sikhs, Buddhists, and Jains are governed according to the Hindu Marriage Act, 1955.
  • The Muslims are controlled by the Dissolution of Muslim Marriages Act, 1939.
  • The Parsis are governed according to the Parsi Marriage and Divorce Act, 1936.
  • The Christians are governed according to the Indian Divorce Act of 1869.
  • The Special Marriage Act of 1956 is known to oversee all the inter-community as well as civil marriages.

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Divorce with Mutual Consent in India

Times when both the partners in a relationship are just as annoyed with one another and decide for good that they want to dissolve their marriage, a mutual consent divorce could be obtained. Section 13B of the Hindu Marriage Act offers a mutual divorce for Hindus, Jains, Sikhs, and Buddhists.

How Much Time Does It Take To Get A Divorce?

Although this process is much quicker and easier than the tedious contested divorce process, it doesn’t happen efficiently and cheerfully. It still is a legal procedure that consumes time. The process is finished up in 2 hearings, also known as the “motions.”

The law prescribes a compulsory pacifying period of 6 months to be observed between the two motions, hoping that if there are any chances of making amends and working the marriage out, the period might help to restore the marriage.

So together, including counselling, documentation, settlement, and two motions, the whole process of getting the final mutual consent divorce order might consume about seven months.

Aspects of delay which one needs to consider:

Opponents must keep in mind that the scope of certainty in legal works is huge, and delays could be on account of several factors:

  • Extended delays in negotiation on the settlement terms. Any immature lawyer whose expertise is not marital laws could keep the settlement of documents going back and forth.
  • The incapability of a lawyer – some lawyers take the callous approach and don’t deliver their work in time. This is one of the important reasons for harassment that clients tend to meet while complying with the legal procedures.
  • The carelessness of the other party.
  • Court Strike/ off/ absence of the judge. If a court has called off work on account of the strike, the next available date will be given.
  • Non-appearance of the party – if a party voluntarily or involuntarily disregards and does not appear on the date of the second motion, the court might grant the next available date.

Can the Compulsory Period of 6 Months in Mutual Divorce be Renounced?

In one of the recent judgments, Amardeep Singh Vs. Harveen Kaur in the civil appeal number 11158 2017, the Hon’ble Apex court made an exception by waiving off the six months in a mutual divorce petition, by observing that the history of litigation and countless failed attempts of reuniting over the course suggest that holding on parties by law for another six months in the relationship will only hamper the interest of justice.

The period had been waived by the very reasonable and wise Hon’ble Justice Adarsh K. Goel.

However, in lack of legal understanding and under the half-blanket of knowledge, individuals have started taking the exercise of discretion for granted, believing that mutual divorce no longer requires a six-month compulsory wait.

Carefully reading the above-referred judgment throws light on the intent and direction of the apex court in waiving off the six months cooling-off period.

Legal Necessities for a Divorce by Mutual Consent

How can one get a divorce in India from a husband or wife? Are there any new rules related to divorces in India? Such intrusive thoughts might stress a sufferer who is under distress of an utterly dead marriage.

There are particular legal grounds for divorce that work for both husband and wife. Besides that, when it comes to new amendments in-laws of divorce, the government and judiciary keep introducing beneficial changes for improving legal remedies.

According to the Section 13B of the Hindu Marriage Act, 1955, the following conditions for a divorce by mutual consent are restricted:

  • The married must have lasted for at least one year on the date of filing.
  • Must have been staying separately for at least one year.
  • The couple is not able to live together.

Husband and wife have reached an agreement to get divorced, and when they have agreed with that, the marriage has completely ended.

In case of an uncontested divorce, the wife and husband need to file a petition in the family court of their last lived location. On receiving the petition and recording the statement of both the members of the relationship, the court adjourns the issue for six months. After six months, the family court hears the case again.

This second motion confirms that the agreement of the two parties for dissolving the marriage. When the court has satisfaction with the offered evidence and statements, the divorce is granted in this second motion.

Child custody, alimony, maintenance, visitation rights, distribution of assets, and property are all mutually decided in this type of divorce. The essential aspect of mutual divorce is a timely, peaceful, and adequate settlement.

No matter how simple it seems, there is no room for unprofessionalism and incompetence. A slight mistake made by a novice lawyer could make the clients suffer huge – both in terms of time and money.

This is one aspect that a person cannot and preferably should not compromise on the quality and must seek the assistance of the available best divorce lawyer.

Contested Divorce in India

If in case it comes to statistics for how long a contested divorce takes in India, the answer could be a little disturbing. In most cases, the problem is stretched longer due to disagreements on various issues, unprofessional and insensitive attitudes of parties and their lawyers, distant court dates, and excessive workload.

This is when a distinguished divorce lawyer’s role comes into play. A skilled divorce lawyer can alleviate stress and can reduce time consumption. In case of a contested divorce, the legal grounds are mentioned in Section 13B of the Hindu Marriage Act, 1955 are:

  • Leprosy
  • Adultery
  • Conversion
  • Venereal disease
  • cruelty
  • Mentally unstable
  • Renunciation of death.
  • Non-resumption of cohabitation by a spouse
  • There is no knowledge about their whereabouts for more than seven years.
  • Non-restitution of conjugal rights.

On any of the above grounds, a divorce petition can be filed in India. Further, the party needs to present the evidence in court for supporting which divorce is sought.

The woman in the relationship is entitled to many rights even after the divorce, including child custody, child visitation, asset distribution, property rights, maintenance, alimony, etc.

Divorce And Child Custody

When a marriage breaks or ends up in the separation of spouses, the person who is affected the most is the children born out of the marriage. Hence, while keeping in mind the right of a parent to the custody of a child, the Indian Law holds the children’s welfare as the most essential factor of consideration when deciding who gets the custody of the minor child.

Factors Constituting Welfare of A Child

Four factors constitute the welfare of a child: –

  • The economic well-being of the guardian
  • The ethical upbringing of the child
  • Good education to be imparted
  • Safe-keeping of the child

Who Has A Right To Minor Child After A Divorce?

Both the parents of the child have an equal right to the custody of the minor. However, who gets custody of a child is still the question which the court can decide upon. Moreover, when it comes to personal laws, the statutes are conflicting compared to the secular enactment made in the form of The Guardian and Ward Act of 1890.

This act holds the child’s welfare as the paramount importance and, thereby, the court of accomplished jurisdiction attempt at striking a balance between the two. And because the custody of the child is given to one parent, that does not imply that the other parent can’t be in contact with the child or see the child.

The courts in India make sure that the child gets the affection and attention of both parents. The court also gives the other parent visitation rights, for which the court determines the conditions.

Kinds of Child Custody Arrangement

A court of proficient jurisdiction in India mainly orders the custody of children in the following three forms:

  • Physical Custody: When awarded to a parent, physical custody means that the minor will be under the guardianship of this parent with periodical visitation and interactions with the other parent. The target for such a custody award is to offer a better life to the child in a safe and fulfilling environment and ensure that the child is not deprived of the love and affection from the other parent during their formative years.
  • Joint Custody: Joint custody of a child does not imply that both the parents have to live together because of the child, even though Indian courts believe that it is best for the welfare of a minor. Joint custody means that both the parents will take care of the child turn by turn, keeping the child in their custody. The child’s rotation among the parents may vary from certain days or weeks or even for a month. These benefits the child as the child gets the parents’ attention, and on the other hand, the also parents get to be a part of their child’s life.
  • Legal Custody: The legal custody of a child doesn’t necessarily involve having the child with the parents or vice-versa. It suggests that the parents are given legal custody and can decide for the child, including their medical treatment, education, etc. In most of the scenarios, legal custody is awarded to both the parents together. Still, in some cases where the divorce is disordered, and parents don’t agree with each other, then in these cases, the court gives legal custody to any of the one parents.

How To Know About The Type Of Custody Granted?

Until the order of the court specially mentions the conditions discussed above, the parent who has been awarded the custody of the child gets both legal custody and physical custody. If there are any other kinds of custody given, it will be mentioned in the court’s order and made clear to both parties.

Who Could Claim Custody The of A Child?

The custody of a child could be claimed either by the mother or the father of the child. In any of the cases where both the parents are not in the picture due to some law or deceased, then in such cases, the paternal or maternal grandparents or other relatives could claim the custody of the child strictly due to their compassion towards the child. In many scenarios, the court appoints a third person as the child’s guardian.

Who Has The Priority Claim In The Custody of A Child?

The Honorable Supreme Court of India and other courts in India have regularly mentioned that a minor’s custody, the only consideration is the welfare of the minor, irrespective of the parties’ claims for the custody of children.

Under the Hindu and secular law, the custody of the child under the age of five is usually awarded to the mother of the child.

In most cases, fathers are awarded the custody of the older boys and mothers of the older girls. Moreover, children’s interest is the primary criteria, and the court considers the child’s choice above the age of nine. Wherein if a mother is found ill-treating and neglecting the child, then she is not granted custody.

Who Will Get The Minor’s Custody If The Mother Has A Weaker Financial Condition In Comparison To The Father However, The Father Has Remarried And Has Kids In The Second Marriage?

In such scenarios, the mother is not going to be discarded as the guardian because she earns less than the father. In such a case, the child’s father needs to provide for the child’s maintenance.

Furthermore, the principle of law says that a stepmother needs the primary obligation of affection and attention towards her children, and the father would remain out of work during the day. Hence, the mother is considered to be a better guardian for the minor.

Legislations Governing The Child Custody Under Various Laws Of India

As India is a secular nation, it has different religions to follow. Hence, every religion has its law set for child custody, which determines how a parent seeks custody of the child.

  • Custody Under The Hindu Law: The laws under the Hindu Law, Section 38 of Special Marriage Act 1954, Section 26 of Hindu Marriage Act 1955, as well as the Hindu Minority and Guardianship Act 1956, mention the rules and regulations set to seek the child’s custody. Let us discuss them in details:
  • Section 26 concerning the Hindu Marriage Act of the year 1955: It deals with the caring, maintenance, and education of the child, and only if both the parents of the child follow the Hindu religion, the custody of the child is going to get validated. According to this act, the court can pass orders, amendments, judgments, etc., at any point of time regarding the child’s maintenance and dispose of the pending judgment within 60 days from the notice of the service date.
  • Section 38 concerning the Special Marriage Act of the year 1954: This act validates the child’s custody in case both the parents belong to different religions or have undergone a court marriage. According to this act, the court can pass orders, amendments, judgments, etc., at any point of time regarding the child’s maintenance and disposal of the pending judgment within 60 days from the notice of the service date.
  • Hindu Minority and Guardianship Act 1956: This act permits only the biological parents for seeking the custody of their minor child, needed that he/she is a Hindu.
  • Custody Under The Hindu Law: Under Muslim law, only the mother of the child has the right to seek his/her child custody as per the Right of Hizanat until she is not found guilty of any misconduct. The child’s custody under the Muslim law is with the mother until the child has attained seven years for a boy until she has attained the age of puberty or majority for a girl. The child’s custody remains with the father until the boy has attained seven years. The girl has reached the age of majority or puberty because the father is considered the natural guardian.
  • Custody Under The Christian Law: The Christian religion has to follow the laws and reforms that have been set under Section 41 of the Divorce Act of 1869 for the child’s custody. Also, along with this law, Section 42 and 43 of the same holds the right for deciding upon the child’s custody after the judgment with respect to separation has been passed. The child is given to a better person and is proved to be a better guardian for the child, and the claim could even be denied if the court finds out that both the parents of the child are incompetent of giving a proper environment to the child.
  • Custody Under The Parsi Law The custody of the child under the Parsi law is dealt with by the provisions of the Guardians and Wards Act, 1890. Its main aim is the child’s welfare and can put anything to stake to make sure that the child’s welfare is confirmed.

Divorce and Saving Bank Accounts

Savings bank accounts, the Demat account, the bank locker, everything that’s joint needs to be closed.

If the couple had a joint savings account, the balance is going to be shared equally, irrespective of who had deposited the money. The cunning spouse can choose to transfer all the money from their joint bank account to a separate personal savings account before the divorce/or during the settlement. As one is a joint account holder, they have the right to operate the account and withdraw from it.

They have to all close joint bank accounts. Bank fixed deposits could be redeemed before their maturity, but this could invite a penalty.

Divorce and Loans

In today’s world, joint debt, such as housing and car loans or credit card dues, is part of one’s household finances. So, a divorce settlement is not only going to be about dividing assets but also loans that have been taken together.

In case a couple has taken a joint loan, they are equally liable for repaying the loan. The divorce does not alter their financial liability.

If you have an add-on credit card for the spouse, you could stop it so that they cannot use it. Otherwise, you will have to pay for it.

In case there is a default in the joint loan, it will negatively be impacting the credit history of both spouses. If one is the guarantor for a loan taken by the other partner, and the principal borrower defaults, the guarantor’s credit history is going to be negatively impacted. This would hamper the chances of getting a loan in the future.

One option is to close the loan. A loan giver is not interested in who is given the ownership of the thing bought with a loan; all it wants is the loan to be closed by making the regular payments for the loan. Hence, one can always choose to sell the thing and liquidate other assets for repaying the debt.

The divorce settlement must be clearly spelled out about who repays which loan and who takes care of which expense. It is vital to get the change made in the bank records as well.

Divorce and Investments

A simple way to divide savings into mutual funds, shares, and fixed deposits is to share the proceeds or liquidate them. However, premature liquidation maybe means you might lose out on the returns.

You are not entitled to change the name of the account holders or convert the joint Demat account into a single-holder account. The only option is to open an individual account and transfer all the shares into them. One will have to pay fees for these transactions in case the destination account is not identical (held by the same persons).

For Mutual Funds taken under the joint name, one cannot remove the name from Mutual Funds.

Filing ITR 1-Form | What is ITR Form-1? Structure and General Instruction for Filling ITR Form

Filing ITR 1-Form

Filing ITR 1-Form: Income tax is a direct form of tax levied by the Government on the income of its citizens. Income tax acts as a crucial source of revenue for both the State and the Central Government. All the proceeds of the income tax thus collected are utilised against different kinds of public welfare activities. Every citizen of India is liable to pay the tax on his/her income as per the Income-tax act.

To pay income tax, people have to file returns under various forms. The income tax act prescribes different forms for different tax-payers such as individual, Hindu Undivided Family, firm, etc. It also prescribes forms for the nature of income of the tax-payers, such as income from business or salary, etc.

A person can file a tax return only when his/her Gross Total Income after deductions is more than exempted income limit set by the Government as per the Income Tax act.

As we know, there is a different ITR form for every group of the taxpayer, so in this article, we will discuss ITR form 1, the structure of ITR form 1, and the process of filing ITR form 1.

Table of Content

What is ITR Form-1?

Income Tax Return Form 1 is one of the many forms for filing an IT return. It is also called Sahaj, which is a Hindi word meaning easy in the English language. It is named Sahaj because it is the easiest form for filing an IT return. ITR form 1 is only for individual taxpayers having an annual income of up to ₹50 Lakhs. Individuals who have incomes from salary, one house property, and income from other sources can only use ITR Form 1 to file returns. Other than this, if a person or individual has an income from any other source such as business or profession, he/she cannot use the ITR Form 1 to file an income tax return.

The following points describe how tax is filed under ITR form 1:

  • Income from Salary: For income from salary, the tax-payer must provide proof which is form 16. He/she can also claim TDS, which is updated in form 26AS.
  • Income from Other Sources: Income from other sources can be interest from a savings bank account or fixed deposit account. For fixed deposits, the TDS deducted by the bank is updated in form 16A.
  • Chapter VI A Deductions: In this part of the ITR form, it describes all the deductions claimed by the taxpayer under VI A. If a taxpayer has invested in a public fund or an insurance policy, he/she can claim deductions here. For example, if a person has invested in Public Provident Fund, he/she can claim deductions under 80C of the income tax act. Other deduction can be claimed under 80CCC, 80CCD(1), 80CCD(1B), 80CCD(2), 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80GG, 80GGC, 80U, etc.

Form Structure of ITR Form 1

The ITR form 1 has been divided into seven different sections. Each section requires different information to be filled in for tax computation. Let’s have a look at each of the seven sections of ITR form 1.

Part A – General Information

Part A of the ITR form 1 deals with all the general information of the taxpayer. It includes Name, Address, Mobile Number, PAN number, E-mail Address, Aadhaar Number, Nature of employment, including Government employee, PSU, Pensioners, or Other.

A taxpayer must take into account that each information such as name, PAN number and other details must be filled in by him/her correctly.

Part B – Gross Total Income

The ITR form 1 is only applicable for taxpayers whose source of income is salary. According to the income tax act, an income can only be categorised under income from salary, only if there exists a relationship of employer and employee between the payer and the payee. Under the income tax act, the word salary includes basic salary, wages, gratuity, advance salary, commission, leave encashment, any annuity, perquisites in addition to salary, and retirement benefits. The Part B of ITR form 1 is again sub-divided into several categories, which include:

  • Part B1: Under section B1, Employers details, including TAN, Name, Nature of business, and Address, is to be filled. This section also includes salary details, allowances that are exempted, and the value of perquisites. It also shows net salary received and deductions under section 16.
  • Part B2: Section B2 of Part B shows gross rent received, tax paid to local authorities, Annual value, interest payable on borrowed capital.
  • Part B3: In section B3, the total deductions received by the taxpayer is described.
  • Part B4: Part B4 describes the addition of part B1, B2, and B3, which is Gross Total Income.

Part C – Total Deductions Under VI-A and Total Taxable Income

Part C of ITR form 1 reveals the total deduction claimed and the taxpayer’s total taxable income. It shows all the deductions claimed including deductions under,  80CCC, 80CCD(1), 80CCD(1B), 80CCD(2), 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80GG, 80GGC, 80U.

One can compute the Total Taxable Income by subtracting the total deductions from Gross total income.

Part D – Computation of Tax Payable

Part D of the ITR form 1 shows the computation of total tax payable by the Taxpayer. It includes the following:

  • Tax Payable on Total Income
  • Rebate Under section 87 A
  • Tax after rebate
  • Cess on Tax after rebate
  • Total Tax and Cess
  • Relief Under section 89 (1)
  • Interest Under section 234 A
  • Interest Under section 234 B
  • Interest Under section 234 C
  • Fee Under section 234 F
  • Total Tax, Fee, and Interest
  • Total Tax Paid
  • Net Amount Payable
  • Refund
  • Exempted Income

Part E – Bank Details

Part E of ITR form 1 covers all the banking details of the taxpayer including, the Name of the Bank, Account Number, Name Account Holder, and the IFSC code of the Bank branch.

Schedule IT

Schedule IT section of ITR form 1 deals with the details of advance tax paid and self-assessment of tax of the taxpayer. It includes BSR code, Date of Deposit, Serial number of Challan, and Tax amount paid.

Schedule TDS

The section deals with the details of Tax Deducted At Sources and Tax Collected At Source. It includes details such as TAN of the Deductor, Name of the deductor, Gross Payment, and Year of tax deduction.

General Instruction for Filling ITR Form

People often commit mistakes while filling in details in ITR forms. To clear all the doubts and misunderstanding regarding ITR form filling, we have mentioned below some key points to keep in mind:

  • One must fill in all the details as per the instruction in the form, and else the IT department would reject the return statement. A person must fill in the PAN number and Aadhaar Number correctly to avoid rejection of the form.
  • If a person finds any of the items mentioned in the form as inapplicable, he/she must write or choose -NA-, against the item.
  • To denote nil figures, always write or choose “Nil”.
  • For negative figures, one must fill the “-” minus sign before writing the figure.
  • Always keep in mind that all the figures must be rounded off to the nearest one rupee.

In The End

Income Tax serves as an essential source of revenue for the government to fund many welfare activities for the Public. We must file our income tax return on time to avoid a late fee. If you are an individual and employed in an organization, you can opt for ITR Form 1 to file a return easily.

Challan 280 | Process and Procedures

Challan 280

Challan 280: Challan 280 is the official instrument for the purpose of tax payment. This Income Tax payment may be in the form of Advance Tax, Self Assessment Tax, Tax on Regular Assessment, Surcharge, Tax on Distributed Profits or Tax on Distributed Income. Income Tax can be paid online as well as through cheque, cash, demand draft at different designated bank branches. Challan No/ ITNS 280 is required to be filled and submitted in any mode of tax payment, be it either online or offline. While filling Challan 280 for self-assessment tax, advance tax, one may make a mistake such as mentioning the wrong Assessment year or Incorrect PAN or TAN etc. It is essential to correct such errors; otherwise, the Tax would not be credited to you in the correct year, and one might get a notice from the Income-tax department for Tax due. This article will help us to rectify the mistakes made while filling Challan 280.

Steps to Pay Online Challan 280

Step 1: Visit the tax information network of the IT dept. And click on continue below the Challan 280.

Step 2: Enter Personal Information

For individuals Paying Tax

S1: Select (0021) Income Tax (Other than Organisations)

S2: Choose the payment type precisely from the following:

  • (100) Advance Tax
  • (102) Surtax
  • (106) Tax on Distributed Profit
  • (107) Tax on Distributed Income
  • (300) Self Assessment Tax
  • (400) Tax on Regular Assessment

Choose ‘Self-assessment tax’ if you have any taxes due while registering your income tax returns.

S3: Select the payment mode available – Net banking or Debit Card.

S4: Select proper Assessment Year (AY).

S5: Enter your address

S6: Enter Captcha and click on ‘Proceed’.

Step 3: Check information and submit

Double-check the data, and submit the application to the bank. One will then be redirected to the payment page of the bank.

Step 4: Check Receipt

After the completion of the payment, a tax receipt is received on the next screen, with the details of the payment. The challan serial number and BSR code can be seen on the right side of the challan.

Advance Tax

In a financial year, if the Tax payable is Rs. 10,000 or more (after considering TDS), then the Tax is paid in the preceding year itself. This is called Advance Tax. Advance tax indicates income tax paid in advance alternatively of lump sum payment at year-end. One can pay this tax in the financial year preceding the assessment year in four instalments, and the due dates are 15 June, 15 September, 15 December and 15 March. The advance tax covers all the taxpayers. The employer deducts TDS from salary for salaried people.

Self Assessment Tax

Self Assessment tax constitutes that part of the tax that a person needs to deposit when after the filing of tax return, there is a remaining balance tax that is not your advance tax, TDC or TCS. Self-assessment tax must be deposited before filing the return. It is the balance tax that an assessee has to return on the income that has been assessed.

Regular Assessment

Tax Paid when the Income Tax Department raises demand during an assessment is known as Regular Assessment Tax. Regular assessment tax is assessed and becomes due during an evaluation of the Income Tax Return after the last financial year has completed.

Correction of Challan 280

Digitisation of tax paid through physical challans by taxpayers in all direct tax payments takes place on a daily basis. This process is conducted by the collecting banks, wherein the information is transferred to TIN via a link cell.

Presently, the banks are authorised to correct data relating to three fields only, i.e. major head code, amount and name. The other errors can be amended only by the assessing officers.

Online Correction of Challan 280

Challan 280 is the official instrument for the purpose of tax payment such as advance tax, routine assessment tax, self-assessment tax, added charges etc., online. If the challan 280 is submitted online, then only the assessing officer can correct the form. One can make the correction by submitting a letter to the Income Tax Assessing Officer in a detailed format or can visit the office personally and submit the letter.

  • Assessing Officer: The person who has official power to make tax settlements and decisions for the assessee liable to tax under the Act is the assessing officer. The officer’s designation may differ according to the volume of income/nature of trade as prescribed by the Central Board of Direct Taxes(CBDT Board), the department which deals with income tax. He may be an Assistant Commissioner, Income-tax Officer, Joint Commissioner, Deputy Commissioner or an Additional Commissioner.
  • Letter Format: One needs to submit a letter to their Income Tax AO for correction in challan data along with the photocopy of the challan. Required Format for Correction of Section is given below:

One needs to submit a letter to their Income Tax AO for amendment in challan data along with the photocopy of the challan.

Required Format for Correction of Section Challan 280

Required Format for Correction of Section is given below:




Ward ………….

Sub: Application for Correction and changing of Assessment Year in the challan.


With due respect, I would love to notify you that while making the payment of Self Assessment Tax of Rs 12334 the AY 2014-15, I wrongly mentioned the AY 2011-12 in ITNS 280.

I hereby request you to make the required change to the records. The photocopy of the challan is also enclosed with this letter.

I deeply regret my careless error.

Thanking you,

Yours faithfully


Challan 280 Offline Correction

If the Challan 280 is paid in physical form (by going to the Bank), one can request the Bank to rectify the mistakes and information within a time frame or period based on the information needed to be updated. If there is a lapse of time frame, the request is to be made to the Assessing Officer. The time period within which the Taxpayer can correct through Bank are given below:

  • PAN/TAN period of correction is within seven days from the challan deposit date
  • Assessment Year period of correction is within seven days from challan deposit date
  • The total Amount period of correction is within three months from the challan deposit date
  • Major Head period of correction is within three months from challan deposit date
  • Minor Head period of correction is within three months from challan deposit date
  • Nature of Payment period of correction is within three months from the challan deposit date

For requesting a correction, the following procedure is:

  •  For each challan, a separate letter is submitted
  • The Taxpayer has to submit the application form to rectify the errors to the concerned bank branch.
  • Copy of the original challan counterfoil is to be added.
  • For Corrections of challans 280, 282, 283, a PAN card copy is needed to be attached.
  • In case of correction for payments done by a taxpayer, the original signature with the seal of the non-individual Taxpayer is required to be attached with the application form.
  • The duration of time taken for the correction by the bank is seven days from the date of receipt of the correction request from the Taxpayer.


Income tax filing can be an arduous task if one does not follow proper procedure. In this process, Challan 280 is a crucial element. Challan 280, however, has a strict procedure and an order to itself. This article has tried to highlight the different aspects of Challan 280 and how a person while paying tax, must be careful in conducting the whole process.