Total Deductions: For example, details of deductions under Chapter VI-A wrongly considered, MAT/MATC or AMT/AMTC not allowed/partially allowed, amending assessment order to allow deduction for late remittance of foreign exchange.Gross Total Income: For example, income chargeable under any head wrongly considered, salary income not matched, brought-forward losses not been allowed, incorrect set-off of current year losses, amending assessment orders, re-computing total income for succeeding year(s) in respect of loss or depreciation, withdrawing investment allowance, re-computing deemed capital gains.Total Tax Liability: For example, tax payments not matched as per the CPC order, cancellation of adjustment of earlier demand, variance in interest/tax computation, amending assessment order or intimation.Only mistakes apparent from record is considered for rectification, such as: You can submit a rectification request for errors in the processing of your income tax return by CPC. What kinds of errors can be corrected by submitting a rectification request? A rectification request can be submitted only for returns that are already processed by CPC.Ģ. When do I need to submit a rectification request?Ī request for rectification can be submitted on the e-Filing portal if there is any mistake apparent from record, in an Intimation issued u/s 143(1) or order u/s 154 by the CPC or by the Assessing Officer (where rectification rights are transferred by CPC). Central & State Government Department/Approved Undertaking Agencyġ.Deductions on which I can get tax benefit.
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