Section 154
This query is : Resolved
08 August 2013
IF ANY INDIVIDUAL FORGOT DEDUCTION U/S 80CCF IN ROI OF A.Y 2011-12 CAN CLAIM 80CCF THROUGH RECTIFICATION U/S 154 WITHIN 4 YEARS BEHIND JURIDICTIONAL ITO
09 August 2013
Section 154 is for rectification of mistake apparent from record.
Failure to claim deduction is NOT mistake apparent from record.
Accordingly application u/s 154 CANNOT be filed for failure to claim deduction.
Failure to claim deduction is NOT mistake apparent from record.
Accordingly application u/s 154 CANNOT be filed for failure to claim deduction.
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