demand-se-recovery-tak-timeline-exit-doors

Demand se Recovery tak — Timeline & Exit Doors

 (Old & New Sections)

Demand notice ignore karne par kya-kya hota hai — purane aur naye section numbers ke saath

Yeh guide aapko "NOTICE" DM karne par bheji gayi hai — CA Dhiraj Ostwal & Co ki taraf se Ise save kar lijiye.

Recovery Timeline (Purana → Naya)

Stage	Kya hota hai	Exit Door (Bachne ka rasta)
Day 0 — Demand (Purana 156; Naya:    verify)*	Assessment ke baad official tax bill — 30 din ka time	Pay kijiye, ya galat lage to rectification/appeal
Day 30 — Default (220   → 411)	"Assessee in default" +    interest 1% per month	Appeal + stay application — disputed demand ka ~20% deposit par normally balance stay
Penalty exposure (221 → 412)	Payment default par alag   penalty lag sakti hai	Genuine hardship dikhaiye, installments maangiye
TRO Certificate (222 → 413)	Tax Recovery Officer ko file — property attach/sale ki power	Ab bhi payment plan/stay possible — turant professional
Garnishee (226(3) → 416)	Bank ko direct notice — account se paisa department ko; salary walon ke liye employer ko notice	Attach hone se pehle act kijiye — baad mein bahut mushkil
Refund Adjust (Purana 245; Naya: verify)	Aapka refund purani demand mein adjust — pehle intimation aata hai	Intimation ka jawab dijiye — purani demand galat hai to disagree kijiye

 Naye Act (2025) mein 156 aur 245 numbers bilkul alag provisions ke hain — demand/refund-adjustment ke naye numbers latest bare Act se verify karein.

Agar demand galat hai to?

• Portal → Pending Actions → "Response to Outstanding Demand"

• "Disagree with demand" select kijiye — reason + evidence dijiye

• Rectification file kijiye agar calculation/credit ki galti hai (Purana Section 154 → Naya 287, verify)

• TDS credit mismatch hai to Form 26AS se milaiye — aksar demand yahin se galat hoti hai

3 baatein yaad rakhiye

• Chup baithna sabse mehnga option hai — interest har mahine badhta hai

• Appeal file ki hai to stay maangna mat bhooliye — appeal apne aap recovery nahi rokti

• Bank attachment ke baad bhi raste hain, lekin pehle act karna 10 guna aasan hai

Professional ki zarurat kab hai?

• Demand ?1 lakh se zyada ho

• Bank/salary attachment ka notice aa gaya ho — same day professional se miliye

• Refund baar-baar adjust ho raha ho purani galat demand mein

• 
  Zaroori

Income Tax Act 2025 (1 April 2026 se lagu) mein section numbers badal gaye hain aur aage bhi badal sakte hain. — Is guide mein "Purana → Naya" format diya hai; jahan naya number abhi confirm nahi hai, wahan "verify" likha hai. Purane Act mein shuru hui proceedings purane numbers par hi chalengi.

Action se pehle hamesha latest bare Act / apne CA se verify karein.

CA Dhiraj Ostwal & Associates · FC Road, Shivajinagar, Pune 411004 · +91-70200 45454 · www.cadhirajostwal.com · dhiraj@cadhirajostwal.com

Disclaimer: Yeh document sirf general education ke liye hai — yeh personal ya professional advice nahi hai. Aapka case alag ho sakta hai. Income tax law, rates aur time limits badalte rehte hain. Koi bhi action lene se pehle latest provisions check karein aur apne CA se discuss zaroor karein.