11 February 2017
mistake apparent from record means any mistake, rectification of which doesn't result in change of gross total income. E.g. 1. Telephone exp is booked in Salary Exp 2. You forget to claim Chapter VI-A deduction (80C etc. etc.) 3. Any secured loan shown as unsecured loan or such other kind of mistakes. 4. Any basic details of ITR is wrong 5. You forgot to claim TDS / TCS credit
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