INTIMATION U/S 143(1) OF THE INCOME TAX ACT, 1961: provides both the workings and the difference as follows:
Reporting Heads As Provided by Taxpayer in Return of Income As Computed Under Section 143(1)
Sometimes the difference could be interest charged u/s. 234A, B, or C
So, please check properly.
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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Kolkata
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