Section 154

ITR 710 views 2 replies

If suppose an individual files Return of Income after Due Date (31st July) with no demand and no refund. After filing his Return of Income he realised that he claimed 80C deduction shortly as compared to his actual investments which resulted in no refund to him. In such case he can not revise his ROI as it is filed after due date.In such a case can an assessee request for Intimation u/s 143(1). If yes, can he rectify his mistake u/s.154? and if no, is there any other remedy so that he claim the deduction u/s80c correctly for getting refund?

Replies (2)

Hii,

You can request for intimation u/s 143 and rectify the mistakes by filing of rectification return u/s 154.

Regards

There is no need to request for intimation under 143 (1) as the acknowledgement of filing the return is deemed intimation in this case


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register