22 January 2014
There was a mistake in quoting the TAN number of the TDS deductor while filing the return u/s 139(1).The mistake was realised only after Intimation u/s 143(1) was received which made demand ,since 26AS did not match.Can I rectify this mistake now? What is the procedure?
23 January 2014
Will not intimation U/s 143(1) and demand made forwith be considered as completion of Assessment and hence the date for filing revised return is over.Can I file rectification u/s 154 online?
23 January 2014
Yes you can file rectification online but only if you have also filed the return online that means if you have not filed the return online then you cannot file online rectification.
Notice U/s. 143(1) is an intimation and not order for Completion of assessment so the revising period is not over.
for notice U/s. 143(1) if there is demand then the same is considered as notice of demand U/s. 156