Income tax

What is the differnce between intimation u/s 143(1) & rectification u/s 154?? plz suggest

Hii....

Intimation U/S- 143(1) is a Notice after Processing of Return by Income Tax Department  to inform the assessee about    any refund or Demand arising on Assessee or Information abot any loss adjusted or not  and Rectification U/S - 154  is a benefit to take advantage of section 154 i.e rectification  of Mistakes which are Apparent from Records... In this The rectification is done by the authority who committed the mistake.

 so both the  Sections are different  first one  is regarding to inform  asseseee and another to rectify  mistake done by the assessing Officer himself.

  Thanx........

sec 143(1) is intimation and not the order,

and sec  154 , AO has to pass the order.

Dear All,

I want to learn International Taxation please give me some idea about any classes and books related to same

Dear All,

I want to learn International Taxation please give me some idea about any classes and books related to same