Rectification returns


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Querist : Anonymous

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Querist : Anonymous (Querist)
07 May 2015 When intimation of tax demand is received under section 143(1) then if rectification returns are required the PART A 0f ITR2 reflects only revised returns
I understand the revised return is different from rectification returns
Under what section rectification returns should be filled

16 May 2015 you dont rectify the return but the assessment order. the application for the same is filed under section 156

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 May 2015 Thanks for the reply.
Is it that the section 156 for rectification is common for assessment order intimation under sec. 143 and 154 as well

18 May 2015 yes. but 154 is not an order but just a notice of demand...you file rectification against 143 order...


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