28 September 2011
If return is e-filed, department will follow only 26AS. If return is filed in paper format, after receiving 143(1) intimation, you can seek rectification before the ITO under section 155(14) of the IT Act,1961.
28 September 2011
Does rectification u/s 155(14) apply for e-filing also? In case of e-filing, can we file rectification after receiving refund as per Form 26AS for lesser amount than TDS certificates?
CAclubindia
