10 July 2014
Can a Belated return be rectified where there is a mistake apparent from records...i.e a return where the figures of profit & loss account has been entered in the P&L Schedule for assessee who does not maintain books by mistake and also in the details required where the assessee does not maintain books of accounts so this lead to double income under the head Profit & Gains...and also these return was belated so cannot be revised...so is rectification allowed...
CAclubindia
