Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Circular No.
8/2015, Dated- 14.05.2015
North-Block,
New Delhi ITA-II, Division
Subject: Procedure
for response to arrear demand by taxpayer and verification and correction of
demand by AOs
The CBDT vide Instruction No. 4 of 2014 dated 7th
April, 2014, inter-alia, prescribed Standard Operating Procedure for
Verification and Correction of Demand available or uploaded by AOs in CPC
Demand Portal. Further a facility has been made available to taxpayers on
the E-filing website (www.incometaxindiaefiling.gov.in) to provide online
responses to such demands. The actions required to be performed by the taxpayer
and the AO are being consolidated in this circular as under.
