4 Replies
swati
(student ca final)
(87 Points)
Replied 03 June 2012
Hii....
Intimation U/S- 143(1) is a Notice after Processing of Return by Income Tax Department to inform the assessee about any refund or Demand arising on Assessee or Information abot any loss adjusted or not and Rectification U/S - 154 is a benefit to take advantage of section 154 i.e rectification of Mistakes which are Apparent from Records... In this The rectification is done by the authority who committed the mistake.
so both the Sections are different first one is regarding to inform asseseee and another to rectify mistake done by the assessing Officer himself.
Thanx........
KARANDEEP,CA,B.Com,CS FNL
(JOB)
(457 Points)
Replied 03 June 2012
sec 143(1) is intimation and not the order,
and sec 154 , AO has to pass the order.
CA.Kanhaiyalal Gupta
(Taxation Incharge)
(290 Points)
Replied 03 June 2012
Dear All,
I want to learn International Taxation please give me some idea about any classes and books related to same
CA.Kanhaiyalal Gupta
(Taxation Incharge)
(290 Points)
Replied 03 June 2012
Dear All,
I want to learn International Taxation please give me some idea about any classes and books related to same
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