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Rectification u/s 154 against Intimation u/s143(1) of I.T.

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04 October 2010 Whether an application for rectification u/s 154 of I.T. Act can be made against an Intimation u/s 143(1) of I.T.Act.If answer is yes then in how much time the same can be filed.
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
04 October 2010 yes it can be made.

It should be made within 1 month as the demand becomes payable within one month of receipt though rectification can be done witihin 4 years u/s 154.

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