23 December 2009
A person filed the belated ITR-4 for AY 2009-10.In his books of accounts he mentioned the TDS amount of Rs 200000 instead of Rs 180000 and he metioned the same amount in ITR-4 i.e. rs 200000.
Now tell how can he rectified his Books of Accounts as well as ITR-4. Return can not be revised bcz it is belated return. Is it possible to give intimation to Income Tax Department? Please tell me the matter of the intimation?
23 December 2009
File a copy of TDS Certificate with a covering letter to the concerned ITO explaining him the mistake before a question is raised by him.
No need to rectify the return.
Rectification should be made in current year's books of account.
CAclubindia
