Can some one help me in understanding difference between the 143(1) and 143(1a)
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 07 October 2016
Do you mean sec-143 sub-sec 1 and sec-143 sub-sec 1A of Income Tax Act?
Naveen
(CA_STUDENT)
(164 Points)
Replied 07 October 2016
Originally posted by : Poornima Madhava | ||
Do you mean sec-143 sub-sec 1 and sec-143 sub-sec 1A of Income Tax Act? yes please |
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 07 October 2016
Section 143(1): Provides for adjustment due to incorrect claim, arithmetical error etc
Section 143(1A): Regarding scheme for centralized processing of returns
For more details: https://goo.gl/L6Y72N