31 December 2013
Intimation u/s 143(1) is sent by Income Tax Dept in response to every return filed. It is just to inform assessee any defect in return while processing return or to determine any tax payable/refundable while section 154 is for rectification. Defects found in intimation u/s 143(1) or any other deficiency in return can be rectified by filing application u/s 154.
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