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Will there be scrutiny assessment ?

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Friends,

Will filing of a revised return invite scrutiny proceedings or scrutiny assessment. Are there any internal guidelines to this effect.

The case relates to an individual. As the deductor has filed a correction statement for quarterly TDS return in 26Q resulting in increase in income, the need to file a revised return has arisen with corresponding TDS effect.

Regards,

Replies (1)

Hai, Gud Evng, I am Professional Tax Consultant and i want some scrutiny cases replies u/s. 143(2) and 148 replies of income tax act, 1961


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