my personal case of AY 2012-13.
L&T infra bonds u/s 80CCF FOR 20K was missed. Revised return was not processed as original return was filed after due data.
The return was processsed and refund was given.
I filed rectification under others taking 20k in 80ccf and uploaded revised X M L.
Rectification rights was transfered to AO. Accordingly i gave a letter with Notarised true copy of allotement letter to AO in 2015. Bonds are in demat form.
1) Whether missed out entry in sec 80 comes under Rectification or not. ?
2) if not then whether revised return u/s 119(2)(b) will be allowed.?
CAclubindia
