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Procedure for application of rectification

Procedure for application of rectification

Before making any rectification application the taxpayer should keep following points in mind.

  • The taxpayer should carefully study the order against which he wants to file the application for rectification.
  • Many times the taxpayer may feel that there is any mistake in the order passed by the Income-tax Department but actually the taxpayer’s calculations could be incorrect and the CPC might have corrected these mistakes, e.g., the taxpayer may have computed incorrect interest in return of income and in the intimation the interest might have been computed correctly.
  • Hence, to avoid application of rectification in above discussed cases the taxpayer should study the order and should confirm the existence of mistake in the intimation, if any.
  • If he observes any mistake in the order then only he should proceed for making an application for rectification under section 154.
  • Further, he should confirm that the mistake is one which is apparent from the records and it is not a mistake which requires debate, elaboration, investigation, The taxpayer can file an online application for rectification of mistake.
  • For rectification of intimation under Section 200A(1)/206CB online correction statement is to be filed;
  • An amendment or rectification which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the taxpayer (or deductor) shall not be made unless the authority concerned has given notice to the taxpayer or the deductor of its intention to do so and allowed the taxpayer (or the deductor) a reasonable opportunity of being heard.

Procedure for application of rectification

Gujarat VAT department has issued circular

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