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WorksheetsGrievance Redressal MCQ Quiz
Total questions: 35
Worksheet time: 12mins
What should be done if the assessee's bank account is not validated and the refund is not received?
File a new tax return
Validate the bank account
Contact the bank directly
Reapply for the refund
What is the main reason for a refund being wrongly adjusted?
Credit to prepaid taxes not given
Incorrect bank account details
Assessee's non-compliance
System error
What should an AO do if the employer/deductor has not remitted the TDS amount to the government account?
Contact the assessee
Transfer the case to the TDS AO
File a grievance
Ignore the issue
What is the first step to take if a refund has not been received?
File a grievance
Check if the ROI is processed
Submit a new ROI
Validate the bank account
What is a common issue faced when a refund status in TIN-NSDL is misleading?
Incorrect refund amount
No refund issued
Refund issued but returned back
Duplicate refund requests
What should be done if the assessing officer (AO) fails to process the return pushed by CPC for refund confirmation/demand confirmation?
File a new return
Contact the CPC
Issue a demand notice
Write to CBDT for extending the time limit
In the case of a refund not received, what is a possible reason related to the Return of Income (ROI)?
ROI processed resulting in demand due to mismatch of prepaid taxes
Incorrect PAN details
Bank account closure
Overpayment of taxes
If a refund is determined but not received, what should the assessee do?
File a new tax return
Raise a refund reissue request
Contact the bank
Wait for an automatic reissue
Who can the applicant take up the matter with if not satisfied with the grievance redressal?
Local tax office
Director of Public Grievances of the Ministry/Department concerned
The bank
The employer
What should an AO do if rectification under section 154 is pending due to challan details not available online?
Contact the assessee for details
Reject the rectification
Wait for system update
File a grievance
What is required if there is a delay in disposing of grievances received through CPGRAM?
Immediate resolution
An interim reply with reasons for delay
File a new grievance
Automatic escalation
What is necessary for an AO when there is a discrepancy in the tax return?
Automatic correction
Personal intervention and review
Immediate rejection
Notification to CBDT
What does Section 191 of the Income-tax Act imply for salary income?
Tax must be paid directly by the taxpayer if not deducted as TDS
Tax is automatically deducted
No tax liability for the taxpayer
Tax credit is given regardless of TDS deduction
What happens if a return is filed but there are certain mistakes/defects, and the assessee fails to respond within 30 days?
Return is accepted with penalties
Return is treated as invalid
Return is processed with corrections
Return is sent back to the assessee
Which section of the Income-tax Act prohibits recovery of tax from a taxpayer if tax is already deducted by the deductor?
Section 191
Section 205
Section 154
Section 143(1)
What can be done to minimize grievances according to the document?
Zero tolerance policy
Personal monitoring of Daks/Tapals
Immediate rejection of grievances
Automatic redressal
What is a major cause of delay in processing rectifications under section 154?
Incorrect filing
Applications pending for old records
Overloaded system
Non-compliance by assessee
What should an AO do if the return processing is initiated but refund approval is pending with Range head?
Reject the return
Approve the refund themselves
Write to CBDT for extending the time limit
Wait for the Range head's approval
What should be done if the return of income is filed beyond the due date u/s 139(4)?
Re-file the return
File for condonation of delay u/s 119(2)(b)
File a grievance
Ignore the return
What did the Gujarat High Court rule in the case of Kartik Vijaysinh Sonavane?
Employer is not liable for TDS non-payment
TDS credit shall be given to the employee despite non-payment by the employer
Employee must pay the TDS amount
TDS amount is non-refundable
What should an AO avoid when a tax demand arises due to non-grant of TDS credit?
Ignoring the demand
Immediate demand recovery
Writing to the taxpayer
Seeking confirmation of tax credit
What section addresses the delay in filing return beyond due date and seeking condonation?
Section 191
Section 154
Section 119(2)(b)
Section 205
What should be done if an error is identified in the return after filing?
File a grievance
Submit a rectification request u/s 154
Ignore the error
Re-file the return
Who is responsible for processing refund reissue requests?
The employer
The assessing officer (AO)
The bank
CPC-ITR (Centralized Processing Center-Income Tax Return)
What action should be taken if the refund is issued and returned back according to the NSDL portal?
Contact the assessing officer (AO)
Place a request for reissue on the e-filing portal
Re-file the tax return
Wait for automatic reissue
What should be done if an online rectification application u/s 154 is filed but not considered?
Re-file the application
Contact the AO
File a grievance
Wait for the system to update
What should an assessee do if their return is filed but the ITR-V is not submitted within 120 days?
Re-file the return
Submit the ITR-V immediately
File for condonation of delay u/s 119(2)(b)
Wait for system update
What happens if an appeal order copy is not received officially?
Appeal is considered void
No action is taken
Appeal effect is not given
Automatic processing continues
What is the purpose of CBDT's order u/s 119 dated 16.10.2023 & 01.12.2023 & 31.01.2024?
To reject invalid returns
To extend the time limit for processing time-barred valid returns
To impose penalties on late filers
To automate the return filing process
What is the procedure to follow if a taxpayer notices an error in their return after submission?
File a grievance
Submit a rectification request u/s 154
Ignore the error
Re-file the return
What action should be taken if a taxpayer's refund is determined but not received?
File a new tax return
Raise a refund reissue request
Contact the bank
Wait for an automatic reissue
What is the significance of Section 119(2)(b) of the Income-tax Act?
To reject invalid returns
To extend the time limit for processing time-barred valid returns
To impose penalties on late filers
To automate the return filing process
Mr. Mehta has identified an error in his tax return related to misreported income, leading to a demand notice. He has filed a rectification request, but it is pending.
- What should Mr. Mehta do next to address the pending rectification request?
File a new tax return
Submit a grievance with the tax department
Contact the assessing officer for the status of his request
Wait for automatic processing
Case: An assessee, Mr. Roy, has received a demand notice due to non-grant of TDS credit. He has valid TDS certificates from his employer.**
- What should Mr. Roy do to resolve the demand issue?
Ignore the demand notice
Pay the demand amount
Submit a rectification request u/s 154 along with the TDS certificates
File a grievance with the tax department
A company has deducted TDS from its employees but failed to deposit it with the government. The employees are now facing demands for tax payment.
- What provision protects the employees from paying the tax again?
Section 191
Section 205
Section 154
Section 143(1)
