Dear Experts
One of the Assesses have claimed the tds and income for the same of A.y.11-12 in the A.y. 12-13 which is in excess as per the 26AS of the A.y.12-13.
So please let me know whether rectification is need to be done for both the years or only for A.y.12-13.?
Yes,,,as per section 145(2) which says about accounting treatment of income...
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
CAclubindia
