16 November 2022
I have received an intimation U/s 143(1)(a) for the proposed adjustments as below :
There is inconsistency in amount mentioned in return at Sl. No. 5(a) of Part A OI "The items falling within the scope of section " as compared to amount mentioned in clause 16 (a) of audit report
Facts of the adjustment: In Form 3CB-3CD i have declared the renumeration recevied from a partnership firm Under Clause 16(a) -The items falling within the scope of section 28;
However, in IT return have disclosed the same under point No.24 of schedule BP and not in Point 5(a) of Part OI-The items falling within the scope of section
Please advise the correct head of reporting the aforsaid income in Form 3CB-3CD and in IT return.
17 November 2022
Reported in 3CB- 3CD is okay. In ITR reporting in Point 5(a) of Part OI-The items falling within the scope of section is the right one.
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