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mis reporting and under reporting

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(Querist)
24 December 2016 sir incometaxact mein mis reporting aur under reporting kya hai.
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
26 December 2016 Mis reporting is wrong reporting whereas under reporting is reporting at lesser value. For example, showing revenue or profit at lower value is under reporting. Whereas showing a capital item as revenue item is misreporting.

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