DEMAND UNDER SECTION 143 (3)

This query is : Resolved 

02 January 2026 Our client's Assessment Proceeding raised a demand under section 143(3) FOR A.Y. 2024-25 and the demand amount is the same as the refund given. They did not consider TDS. Can we file a rectification of return as per section 154?

03 January 2026 Yes., if there is any apparent mistake in any data.


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