Rectification u/s 154

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Error in reporting gross total income of individual assessee resulting in increase of the same, can be considered as mistake apparent to the record, to file rectification (manually)? Revised return : option not available Are there any judgements or case laws for reference?
Replies (5)

In the rectification manual of income tax dept - reporting wrong GTI instead of Net income without  transport allowance is allowed. Manually you have to attach form 16 to your application to ur jurisdiction AO.

Thanks alot for the reply, What about other claims , other than allowances like deductions under chapter vi a etc ? Are they eligible to be claimed if missed? Can assessee agree to report income which was not reported earlier in rectification and ask the claim of the tds on the income not reported?

80G under Chap VI - donations will come under rectification . bcoz all recepient of donations are mapped to CPC. If the return is filed b4 due date then  other deductions under VIA which are not mapped to CPC will not be rectified and you have to revise ur return.

If it is filed after due date the revised return will not be taken under consideraion and the return is send to ur Jurisdiction Ao for processing. You have to give xerox copy of investment made under various heads except 80G.

Please clarify on last paragraph of ur question. I have not understood it.    

Sir, does it mean by producing valid proof for deductions under via , can be claimed under rectification? Can the assessee offer any other income which wasn't offered in the original return while rectifying the original return?

Can you tell me which AY you have filed return and when. Have you filed ur return b4 due date of that AY


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