Answer Following


(Guest)

Q1.Any mistakewhich is apparent from the record in any order passed by the Assessing Officer can be rectified under section ________.

(a) 143  (b) 147

(c) 154  (d) 156 

 

Q2 .Any mistake apparent from the record in any intimation passed under section 200A(1) can be rectified by the Income Tax Authorities under section 154.       (a) True (b) False

 

q3   As per section 154, any mistake apparent from the record can be rectified by the Income Tax Authorities in following cases

:     a) Any order passed under any provisions of the Income-tax Act.

     b) Any intimation or deemed intimation sent under section 143(1).

    c) Any intimation passed under section 200A(1) [section 200A deals with processing of statements of tax deducted at source i.e. TDS return].

    d) amend any intimation under section 206CB*.

 

Q4. if an order is the subject-matter of any appeal or revision, then any matter which is decided in such an appeal or revision cannot be rectified.

     (a) True    (b)False