21 August 2012
sir, i have a doubt regarding the following case: if Mr. x filled his return u/s 139(5), but the self assessment tax paid by him has not been entered in the return mistakenly, thus his return shows the tax amount is payable though tax is paid.The person received an intimation u/s 143 (1).So now can he make a rectification u/s 154 for this return ? plz guide for this case.