ASSESSE FILED HIS INCOME TAX RETURN FOR ASSESSMENT YEAR 2010-11 WITHIN DUE DATE AND BY MISTAKE FORGOT TO TAKE TDS CREDIT , NOW THE DUE DATE FOR REVISED RETURN IS ALSO EXPIRED WHETHER THE ASSESSEE CAN RECIFY THE SAME U/S 154 OR NOT.
CA AMAN KAMALIA (CA) (88 Points)
22 February 2013ASSESSE FILED HIS INCOME TAX RETURN FOR ASSESSMENT YEAR 2010-11 WITHIN DUE DATE AND BY MISTAKE FORGOT TO TAKE TDS CREDIT , NOW THE DUE DATE FOR REVISED RETURN IS ALSO EXPIRED WHETHER THE ASSESSEE CAN RECIFY THE SAME U/S 154 OR NOT.
Saurabh Maheshwari
(B.com,ACA)
(5923 Points)
Replied 22 February 2013
Yes, because the same is mistake apparent from the record(assuming that the corresponding income has been declared in return so filed for AY 2010-11)...so the assessee can file rectification application for intimation if any received u/s 143(1) from the Assessing Officer.
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