Will there be scrutiny assessment ?

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

31 October 2013  

Friends,

Will filing of a revised return invite scrutiny proceedings or scrutiny assessment. Are there any internal guidelines to this effect.

The case relates to an individual. As the deductor has filed a correction statement for quarterly TDS return in 26Q resulting in increase in income, the need to file a revised return has arisen with corresponding TDS effect.

Regards,