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Rectification request u/s 154

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(Querist)
28 August 2014 In rectification request u/s 154 can we change all particulars in ITR that are filled in Earlier return can we change the income, ITR form? without any fear of notice or action taken by departments.
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
29 August 2014 Rectification u/s 154 is filed to rectify mistake APPARENT from record.
Rectidication u/s 154 is NOT equivalent torevised return.
If you wish to change income & ITR form you have to file a revised return
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