12 August 2013
In respect of the Asst.Year 2012-13 , ROI relating to Business Income has been filed in time for an assessee who is covered U/s 44AB. Recently,The assessee is in receipt of the intimation U/s 143(1) for the above ROI.
Unfortunately, certain transactions involving capital gains were not included in the ROI filed for the Asst.Year 2012-13.
Please clarify as to whether should the ROI be rectified U/s 154 or should the ROI be Revised U/s.139(9)?
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