Difference in bank balance

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in income tax return 22-23 two rupees excessly taken in bank balance, how to adjust in next year
Replies (3)
Always report as per bank reconciliation statement.
@ gaddala ramesh,

As per Your query, I don't know it's from Cr or Dr balance.
Check the difference where you missed...
Add/Less in the same in next year...
You must report bank balance as per Accounts and not as per bank account.

Are you following BRS ?

1/- difference is accepted due to rounded off issue

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