CBDT lays down guidelines for issuing intimation proposing adjustments u/s. 143(1)(a)(vi)

Nov 15,2017

CBDT lays down guidelines regarding applicability of Sec. 143(1)(a)(vi) of the Act while processing income-tax returns filed in Forms ITR-2, 3, 4, 5 & 6, in order to tackle TDS mismatch and other issues; Takes note of doubts arising regarding the nature, extent and scope of comparison of information as contained in the return of income with the three Forms (i.e. Form 26AS or Form 16A or Form 16) which might lead to issuance of intimation proposing adjustments ...

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