06 January 2015
Rectification means correcting/amending errors and omissions identifies in any order passed by any Income tax Authority. The error should be based on fact like Wrong claims of TDS by comparing with 26AS, mentioning of Incorrect Information of bank number etc.
06 January 2015
errors and mistakes which are apparent from the face of the document and which are fundamental errors and where not much legal debates and long drawn battels are involved .
CAclubindia
