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Section 154

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(Querist)
05 January 2015 dear sir explain section 154 . which types of rectification.
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CA Kumar Mukesh

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CA Kumar Mukesh (Expert)
06 January 2015 Rectification means correcting/amending errors and omissions identifies in any order passed by any Income tax Authority. The error should be based on fact like Wrong claims of TDS by comparing with 26AS, mentioning of Incorrect Information of bank number etc.
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CS,CA F,Numrologi TusharSampat

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CS,CA F,Numrologi TusharSampat (Expert)
06 January 2015 errors and mistakes which are apparent from the face of the document and which are fundamental errors and where not much legal debates and long drawn battels are involved .
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