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Tax Audit

Income Tax Audit – Meaning, Applicability, Objective, Due date of filing tax audit, Penalties for not filing

In this article, we will discuss in detail about Tax Audit & its applicability under Section 44AB of the Income Tax Act, 1961. Tax Audit meaning:   Section 44AB of the Income Tax Act, 1961 specifies that every person who earns income by any business or profession has to maintain his books of accounts & get a tax audit done except those who opted for presumptive taxation under section 44AD, 44ADA, 44AE of the income tax act, 1961 or if their turnover exceeds the specified threshold limit of Rs 1 Crore. Tax Audit refers to the activity in which an auditor examines or reviews the accounts of a business to check for tax compliance. Some companies are legally required to carry out regular audits under Section 44AB of the Income Tax Act, 1961 & for them performing periodic tax audits is mandatory. The main goal of a tax audit is ensuring that the details related to the income, expenditure & tax-deductible expenditure information are filed correctly by the business undergoing audit.   Who need to get tax audit done?   1.  Any self-employed individual who is engaged in a business with an annual turnover of Rs. 1 crore & above. 2.  A self-employed professional whose income receipts aggregate Rs. 50 lakhs or more in a financial year. 3.  An individual who qualifies for the presumptive taxation scheme under Section 44AD & Section 44ADA but claims that the specified profits (8%/6%, as the case may be) are lower than those calculated in accordance with the presumptive taxation scheme for the financial year. Provided, if: a) Aggregate of all amounts received including amount received for sales, turnover or gross receipts during the previous year, in cash, does not exceed 5% of the said amount and b) Aggregate of all payments made including amount incurred for expenditure, in cash, during the previous year does not exceed 5% of the said payment. Threshold limit would be 10 crores instead of 1 crore. Note – i) Payment/receipt by a cheque/draft, which is not account payee, shall be deemed to be payment/receipt in cash. ii) Professionals are not entitled to claim an enhanced turnover limit of Rs. 10 crores u/s 44ADA. In other words, more than 95% of the business transactions should be done through banking channels.   4.  An individual who qualifies for the presumptive taxation scheme under Section 44AE (Plying, hiring or leasing goods carriages having not more than ten goods carriage vehicles), Section 44B (Non-Resident Shipping Business), Section 44BBA (Non-Resident Aircraft Business), Section 44BB (Non-resident assessee engaged in exploration of mineral oil) & Section 44BBB (Foreign Company engaged in Civil Construction) but claims that the profits are lower than those calculated in accordance with the presumptive taxation scheme.   5.  If an assessee, who has qualified for taxation under the presumptive taxation scheme opts out of it after a specified period. After opting out of the presumptive taxation scheme, the assessee is not allowed to opt into the presumptive taxation scheme for a continuous period of 5 assessment years.   Exception of Tax Audit for Individual having turnover exceeding Rs 1 crore but up to Rs 2 crores:   – If an Individual whose gross receipts or turnover from business exceeds Rs 1 crore but is up to Rs 2 crores, then he can opt for Presumptive Taxation under section 44AD of Income Tax Act, 1961 then he will not be liable to maintain books of accounts u/s 44AA & also will not be liable for tax audit u/s 44AB of Income Tax Act, 1961 if he discloses the required percentage of profit as required u/s 44AD of Income Tax Act, 1961. – This Section is applicable only for Resident Individual, HUF or Resident Partnership Firm (not Limited Liability Partnership) – The required percentage of profit as required to be disclosed u/s 44AD of Income Tax Act, 1961 is as follows: a) 6% of Gross receipt or total turnover if the amount is received through any mode other than cash. b) 8% of Gross receipt or total turnover if the amount is received through cash mode. c) No further deduction of business expenditure will be allowed from section 28 to Section 43 of Income Tax Act, 1961 under the head business income & it will be deemed to have been allowed.   Goals & Objectives of a Tax Audit:   – To make sure that even medium and small business owners maintain book of accounts, ledgers as well as receipts for revenue and expenses properly. – To report observations or discrepancies after a methodical examination of the books of account of the business. – To report prescribed information including compliance of different provisions of the Income Tax laws such as tax liability, tax paid, eligible refund amount, etc. – To enable the tax authorities to verify the correctness of income tax returns filed by the business owner. – To make it easy for the tax assessing authorities engaged in carrying out routine verifications to calculate and verify information such as total income, claim for deductions, etc. furnished by the taxpayer. – To identify and restrict any fraudulent practice by businesses.   Forms for Submission of a Tax Audit:   Form 3CA: This form is required to be furnished by a person who is carrying on a business or profession that requires that accounts are audited under any rule other than Section 44 and its subsections. Form 3CB: This form is required to be furnished by a person who is carrying on business or profession which does not require that his accounts are audited under any rule except Section 44 and any of its subsections. Form 3CD: If either of the aforementioned audit reports is prepared, the tax auditor must furnish the required particulars using Form 3CD. In India, Tax audit reports under various subsections of 44 can only be prepared by qualified chartered accountants. Currently tax audit reports from chartered accountants are filed electronically with the Income Tax Department. Once the chartered accountant has filed

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Taxation in case of Shares Trading or Investment (AY 2024-25)

In this article, we will discuss about the summary of Taxation Rules in case of Shares Trading or held as Investment as per Income tax act: Intraday Trading:   1.    Tax Treatment – Intraday trading objective is to earn income or profit from fluctuation in prices of stocks, income from intraday trading is treated as either speculation gain or loss, which comes under the head of business income. It is considered speculative as trading is done without the intention of taking delivery of the contract. 2.   Turnover – Turnover of Equity Intraday Trading = Absolute Profit (Absolute profit means the sum of positive and negative differences from trades) 3.   Taxability – Income from intraday trading is added to the total income for the financial year and consequently is charged at the prescribed tax slab rates. 4.   Treatment of loss – The loss from intraday trades can be carried forward for 4 years. It can only be set-off against Speculative Business Income.   Future & Option Trading:   1..  Tax Treatment – Transactions that take place in futures & options trading are considered as non-speculative business transactions. i.e., profits obtained from F&O trading are taxed in the same way as profits obtained from any other business transaction. This also implies that taxpayers can claim expenses such as electricity, telephone, internet etc. from earnings of the business. 2.  Turnover – Turnover of Futures = Absolute Profit Turnover of Options = Absolute Profit Absolute profit means the sum of positive & negative differences from trades.   3.  Taxability – Income from futures and options is added to the total income for the financial year and consequently is charged at the prescribed tax slab rates. 4.  Treatment of loss – Loss from futures and options trading can be adjusted from income from remaining heads such as rental income or interest income (cannot be adjusted from salary income) in the same financial year. Any unadjusted loss can be carried forward for 8 years. However, in the future, they can only be adjusted from non-speculative income.   Equity Dividends:   1. Tax Treatment – If shares are held for trading purpose, then the dividend income shall be taxable under the head income from business or profession. Whereas, if shares are held as an investment, then income arising in nature of dividend shall be taxable under the head other sources. 2.  Taxability – 10% TDS is deducted on dividend income paid in excess of Rs 5,000 from a company or mutual fund. The dividend received is taxable as per the prescribed tax slabs under the head Income from Other Sources. 3.  Deductions – Where dividend is assessable to tax as business income, deductions of all those expenditures which have been incurred to earn that dividend income such as collection charges, interest on loan etc. can be claimed. Whereas if dividend is taxable under the head other sources, deduction of only interest expenditure which has been incurred to earn that dividend income to the extent of 20% of total dividend income can be claimed.   Short Term Trades:   1.  Tax treatment – If equity shares are sold within 12 months of purchase, the seller may make short term capital gain or incur short-term capital loss. Taxpayers have been offered a choice of how they want to treat such income. Tax payers can treat gains or losses from the sale of shares as ‘income from business”, or ‘Capital gains’. However, once chosen, they must continue the same method in subsequent years. 2.  Taxability – When the sale of shares is treated as business income, one is allowed to reduce expenses incurred in earning such business income. In such cases, the profits would be added to the total income for the financial year and consequently will be charged at the tax slab rates. When the sale of shares is treated as capital gains, the gains are taxable @ 15% plus Surcharge (if applicable) plus 4% Cess u/s 111A, irrespective of the applicable tax slab. Expenses incurred on transfer are deductible. 3.  Deductions – No deductions under section 80C to 80U are allowed from STCG. 4.  Treatment of loss – Any STCL can be set off against STCG or LTCG from any capital asset. If the loss is not set off entirely, it can be carried forward for a period of 8 years and adjusted only against any STCG or LTCG made during these 8 years.   Long Term Trades:   1.  Tax treatment – If equity shares listed on a stock exchange are sold after 12 months of purchase, the seller may make long-term capital gain (LTCG) or incur long-term capital loss (LTCL). 2.  Taxability – LTCG is taxed at concessional rate of 10% plus Surcharge (if applicable) plus 4% Cess for the gains exceeding Rs. 1 Lakh u/s 112A without indexation benefit. Here, the Grandfathering Value concept will apply to give higher exemption, if shares or mutual fund is purchased before February 1, 2018. 3.  Deductions – No deductions under section 80C to 80U are allowed from LTCG. 4.  Treatment of loss – Any LTCL can be set off against LTCG only. If the loss is not set off entirely, it can be carried forward for a period of 8 years and adjusted only against LTCG. Debt Mutual Funds (MF):   1. Tax treatment – Debt MF are those funds whose portfolio’s debt exposure is in excess of 65%. STCG realized on redeeming debt MF units within a holding period of 3 years. LTCG realised on selling units of a debt MF after a holding period of 3 years. 2.  Taxability – STCG are added to the overall income and taxed at the income tax slab rate. LTCG are taxed at a flat rate of 20% with indexation benefit plus Surcharge (if applicable) plus 4% Cess. 3.  Treatment of loss – STCL can be set off against both STCG or LTCG. LTCL can be set off against LTCG only. If the loss is not set off

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Special Tax Rates Applicable on Special Income

In this article, we will discuss about the Special Tax Rates Applicable on Special Income such as Short Term Capital Gain, Long Term Capital Gain, Virtual Digital Assets, Casual Income, Lottery Income etc. as follows: Short Term Capital Gain (STCG) u/s 111A:   (i). STCG u/s 111A is applicable in case of CG arising on transfer of equity shares or units of equity oriented MF or units of business trust. (ii). Period of Holding (POH) of < 12 months will be considered (iii). STCG is charged to tax at special 15% flat rate u/s 111A + surcharge (if any) + 4% cess (always). (iv). NO deduction under sections 80C to 80U is allowed against STCG u/s 111A. (v). Basic Exemption Limit (BEL) benefit is allowed ONLY to the RESIDENT Individual. NO BEL is allowed to NRI individuals against STCG income u/s 111A. (vi). Rebate u/s 87A is allowed if total income is upto Rs 5 Lakhs & it includes STCG income u/s 111A. (vii). Maximum Surcharge applicable on STCG u/s 111A is restricted to 15% only. (viii). In case of Short Term Capital Loss (STCL) u/s 111A, it can be SET-OFF ONLY against STCG or LTCG in the SAME financial year. (ix). In case, if any STCL need to be carry forward then ITR need to be filed on or before the due date (i.e. 31st July of assessment year) specified u/s 139(1). (x). STCL can be carry forward for 8 assessment year (AY) & to be set off only against STCG or LTCG & NOT against any other income. Long Term Capital Gain (LTCG) u/s 112A:   (i). LTCG u/s 112A is applicable in case of CG arising on transfer of equity shares or units of equity oriented MF or units of business trust. (ii). POH of > 12 months will be considered (iii). LTCG is charged to tax at special 10% flat rate u/s 112A + surcharge (if any) + 4% cess (always). (iv). Adhoc deduction of Rs 1 lakh on gain amount of LTCG u/s 112A is available in each financial year to the RESIDENT & NRI Individuals. (v). NO deduction under sections 80C to 80U is allowed (vi). BEL benefit is allowed ONLY to the RESIDENT Individual. NO BEL is allowed to NRI individuals against LTCG income u/s 112A. (vii). Rebate u/s 87A is NOT allowed on LTCG income u/s 112A. (viii). NO Indexation benefit is allowed on LTCG income u/s 112A. (ix). Grandfathering Concept will apply if Shares or MF is purchased before 1st February, 2018 to give higher exemption from Cost of Acquisition (COA). COA shall be deemed to be higher of the following if listed equity shares or MF purchased before 1st February, 2018: a) Actual cost of acquisition b) Lower of the following: i) Fair Market Value (FMV) of such shares as on January 31,2018, or ii) Actual sales consideration accruing on its transfer. (x). Maximum Surcharge applicable on LTCG u/s 112A is restricted to 15% only. (xi). In case of Long Term Capital Loss (LTCL) u/s 112A, it can be SET-OFF ONLY against LTCG in the SAME financial year. (xii).  In case, if any LTCL need to be carry forward then ITR need to be filed on or before the due date (i.e. 31st July of assessment year) specified u/s 139(1). (xiii). LTCL can be carry forward for 8 assessment year (AY) & to be set off ONLY against LTCG & NOT against any other income. (ivx). If any ULIP is taxable as per amendment in Finance Act, 2021 if the aggregate premium amount paid exceeds Rs 2.5 Lakhs on single or multiple ULIP plans, then any amount received (including bonus) on maturity will be taxable as LTCG u/s 112A @ 10% over & above Rs 1 lakh + 4% cess (always) + Surcharge (If any). However, NO TAXABILITY will arise in case of DEATH of an individual.   Long Term Capital Gain (LTCG) u/s 112:   (1). LTCG u/s 112 is applicable in case of CG arising on Sale of Immovable Property. (2). LTCG u/s 112 will apply on Sales Consideration – Cost of Acquisition. (3). POH of > 24 months will be considered (4). LTCG is charged to tax at special rate @ 20% u/s 112 + surcharge (if any) + 4% cess (always). (5). INDEXATION benefit is ALLOWED on LTCG income u/s 112. Cost of Improvement is also allowed if immovable property is purchased on or after 01.04.2001. (6). NO deduction under sections 80C to 80U is allowed (7). BEL benefit is allowed ONLY to the RESIDENT Individual. NO BEL is allowed to NRI individuals against LTCG income u/s 112. (8). Rebate u/s 87A is allowed if total income is upto Rs 5 Lakhs & it includes LTCG income u/s 112. (9). Maximum Surcharge applicable on LTCG u/s 112 is restricted to 15% only. (10). In case of LTCG u/s 112, Exemption u/s 54, 54F & 54EC can be claimed by the individual selling the property as per the term & condition mention in these specific sections. (11). TDS u/s 194IA is deducted @ 1% of actual sales consideration or SDV value, whichever is higher if amount exceeds Rs 50 Lakhs in case of Resident Individuals by the buyer & Form 26QB need to be filed by the buyer. (12). In case of NRI Individuals, TDS is deducted u/s 195 at applicable slab rates + surcharge (if any) + cess @ 4% (always) even if actual sales consideration or SDV value amount is less than Rs 50 Lakhs. TDS is required to be deducted by the buyer & prescribed form need to be filed by the buyer. (13). In case of Long-Term Capital Loss (LTCL) u/s 112, it can be SET-OFF ONLY against LTCG in the SAME financial year. (14). In case, if any LTCL need to be carry forward then ITR need to be filed on or before the due date (i.e. 31st July of assessment year) specified u/s 139(1). (15). LTCL can be carry forward for

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What is Defective Return? How to Respond against Defective Notice u/s 139(9)?

Filing income tax returns is a crucial task for every taxpayer. However, it is common to make mistakes or omission certain details while filing Return of Income. In such cases, the income tax department may issue a notice of defective return under Section 139(9) of the Income Tax Act. This notice aims to rectify any errors or omission in the filed return. In this article we will be understanding thoroughly about the Defective Return u/s 139(9) of Income Tax Act,1961. 1. What is Defective Return? A defective return u/s 139(9) refers to an ITR filed that contain any mistakes, errors or inconsistencies. These mistakes, errors or inconsistencies could range from incomplete information to incorrect calculations or failure to disclose certain income sources. When the income tax department identifies such discrepancies in a filed return, they issue a notice of defective return u/s 139(9). 2. Reasons, when defective return notice u/s 139(9) is issued? The defective return notice highlights the specific defects or discrepancies found in the filed return. The defects could include incomplete ITR return filed without considering all heads of income, missing tax information, mismatch between TDS and income, non-compliance with tax audits & more. It is crucial to carefully review the notice & understand the exact nature of the defects mentioned.   3. How to Respond Against 139(9) Notice? For submitting response to notice issued under Section 139(9), assessee need to do the following step: Step 1- Open the Income Tax Portal & login to your account with user ID & password. Step 2- Click on pending actions on the dashboard & then on e-proceedings. Step 3- If there is any proceeding, you will see it in your pending actions.’ Click on view Notices. Step 4- Click on ‘Notice/ Letter pdf’ to view the notice. Step 5- Now, Download Relevant Documents (i.e. AIS/TIS/26 AS/JSON) Related to Previous Return you filed (i.e. Defective Return). Step 6- After Downloading Relevant Document Download Offline Excel Utility from Income Tax Portal. Step 7- Rectify all the Relevant error of Defective Return. Step 8- After That click on Calculate Tax and Generate JSON. Step 9- Now, you have to select the agree-on option and, submit the JSON that you downloaded from Offline Excel Utility. 4. Time limit to Respond against 139(9) Notice – Time Limit for reply to make the necessary corrections in the return is within 15 days of receiving the notice u/s 139(9). If assessee fail to correct the mistake or error in ITR filed within time limit, then it may be deemed as that assessee has NOT filed the ITR for the required assessment year. 5. What if, Defective Return is not Corrected/Responded? If assessee fail to respond to the defective notice within stipulated time period of 15 days, then the ITR return filed by the assessee may be treated as INVALID & consequences such as penalty, interest, NO carry forward of losses, loss of specific exemptions may arise to the assessee, as the case may be in accordance with the Income Tax Act. Some Other Important Points:   How and where the Notice u/s 139(9) is Received? The income tax department sends the defective return notice to the taxpayer’s registered email address. The subject line of the email typically reads “Communication u/s 139(9) for PAN [Assessee PAN Number] for the Assessment Year [A.Y.].” It is essential to regularly check your email & ensure that the email address registered with the income tax department is up to date. What is the password for opening the 139(9) Notice? The notice is attached to the email & is password protected. The password to open the notice is PAN in lower case & date of birth in the format DD/MM/YYYY. Can I file New Return after Issuing Notice u/s 139(9)? Yes, you can either file the return as a New ITR or Revised ITR return in case the time provided for filing the return in a particular assessment year has not lapsed or alternatively assessee can also choose to respond to notice u/s 139(9). However, once the time provided for filing the return for a particular assessment year has lapsed, assessee will not be able file a New ITR or Revised ITR return & he/she will have the only option to respond to notice u/s 139(9). If he/she are unable to respond to the notice, the return will be treated as invalid or not filed for that assessment year. What are some of the common errors that make a return Defective? Some of the common errors that make a return defective are as follows: – Credit for TDS has been claimed but the corresponding receipts/income has been omitted to be offered for taxation – The gross receipts shown in Form 26AS, on which credit for TDS has been claimed, are higher than the total of the receipts shown under all heads of income, in the return of income. – “Gross Total Income” and all the heads of income is entered as “Nil or Zero” but tax liability has been computed and paid. – Taxpayer having income under the head “Profits and gains of Business or Profession” but has not filled Balance Sheet and Profit and Loss Account.  Example of Defective Return –  Mr. X, a salaried individual, filed his ITR return for FY 2023-2024. However, he later received a notice stating his ITR was defective as he had forgotten to include income from his FD account, which the bank had reported to the tax department. To rectify the error, he reviewed the notice, prepared a revised ITR form including the interest income & recalculated his tax liability. He then resubmitted the corrected ITR within the specified timeline & paid any additional tax arises, if any. Finally upon successful submission, he received an acknowledgment from the tax department. By rectifying the defective ITR promptly, he ensured compliance with tax regulations & avoided any potential penalties.   Happy Readings!   Disclaimer: The information contained in this website is provided for informational purposes only, and should not be construed as

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What is Intimation under Section 143(1) and when it is issued?

If an assessee having taxable income must file an Income Tax Return (ITR) each financial year. After filing the ITR, the income tax department would process the return & check for any errors, omission or mistake in filing ITR. If the errors, omission or mistake in an income tax notice are minor, a summary assessment called Intimation under Section 143(1) can be completed without calling the assessee. Hence, intimation u/s 143(1) is the most common type of tax notices received from the Income Tax department. On receiving any intimation u/s 143(1), the taxpayer without panicking can take steps to understand the intimation received & further comply with the request received, if any. In this article we will be understanding thoroughly about the Intimation u/s 143(1) of Income Tax Act,1961.   1. What is Intimation u/s 143(1)?   Section 143(1) of the Income Tax Act,1961 involves the initial assessment of a taxpayer’s return. The Central Processing Centre (CPC), Bangalore calculates total income, tax liability & potential refunds based on the provided information. After the assessment, the taxpayer receives an intimation detailing the computed tax demand or refund. If the taxpayer agrees with the adjustments, then no action is required. However, if there are any discrepancies or disagreements then the taxpayer needs to provide clarification or file a Revised Return u/s 139(5) or file a response if return filed seems to be defective by the department u/s 139(9).   2. When Intimation u/s 143(1) is issued?   The department will issue an intimation u/s 143(1) if it needs to make any of the following adjustments in the filed income tax return: Bogus deduction claim in ITR by assessee; Incorrect exemption in ITR; Disallowance of expenses claimed in ITR; Disallowance of loss claimed in ITR; Disallowance of the set-off of losses from the previous year when the return for the related year is filed beyond the prescribed due date. 3. Time Limit for issuing 143(1) Intimation –   The Income Tax Department is required to issue intimation u/s 143(1) within a time limit. Generally, it should be issued upto one year from the end of the financial year during which the assessee files an Income Tax return. However, this period may be extended when the taxpayer’s return is selected for scrutiny assessment or reassessment.   4. What we need to do after receiving 143(1) Intimation?   If assessee have received intimation u/s 143(1)(a), assessee must file a response within the specified timeframe in case any action required to avoid legal complication. On receiving the intimation u/s 143(1), there’ll be two cases, either you’ll agree with the computation done by the department or you’ll not. If you Agree to the discrepancies mentioned in the intimation, this means that you agree with the mismatch. If you do choose this option, you’ll also have to revise your Return of Income. If you Disagree with the discrepancies mentioned in the intimation, this means that you’re not accountable for the mismatch & as a next step, you’ll provide accounts that add up to the difference in mismatch. 5. Options available with assessee if not satisfied with 143(1) Intimation – If an assessee is NOT satisfied with the intimation order u/s 143(1), he will either be required to file a revised return u/s 139(5) or file a response if return filed seems to be defective by the department u/s 139(9). A revised return can be filed for any mistakes committed in filing original return u/s 139(1) by the assessee. Taxpayer also has an alternative to file an Updated Return u/s 139(8A) maximum upto 24 months from the end of the relevant assessment year alongwith additional income tax payment of 25%/ 50% of income tax amount + interest + late fees payable. However, if NO mistakes have been made & assessee do not agree with the adjustments made by CPC/computerized system, he/she can file an online rectification application u/s 154(1) intimating the correction of mistake appearing in the Section 143(1) intimation. 6. Some Other Important Points:   – Password to open the Intimation u/s 143(1) – The attachment received is a password-protected file. The ITR intimation password for opening the attachment/file received is your PAN number in lowercase followed by your date of birth in DDMMYYYY format. For Example: Your PAN is AAGRK5803P and your birth date is 22 November 2003, then the intimation order password to open your online intimation u/s 143 (1) shall be “aagrk5803p22112003”.   – Can demand be issued with 143(1) Intimation –  Yes, Demand can be issued with Intimation u/s 143(1) in case of adjustments made u/s 143(1) due to a discrepancy found & tax liability is arrived at.   – Is Intimation u/s 143(1) and Assessment Order are same –  No, Intimation u/s 143(1) is NOT considered as an Assessment order. An assessment order is issued after a detailed examination of one’s tax returns. – How to file rectification for intimation u/s 143(1)? To file a rectification for intimation u/s 143(1), you can use the online facility provided on the e-filing portal of the Income Tax Department. Log in to your account, go to ‘My Account’, and select ‘Rectification’. Provide the necessary details & reasons for rectification & submit your application. – Different kind of intimations issued by Income Tax Department – a) Intimation with NO demand or NO refund – This generally happens if the department has accepted the return as filed without carrying out any adjustments to it. b) Intimation determining demand – Issued in case of adjustments made u/s 143(1) due to a discrepancy found & tax liability demand has been raised. c) Intimation determining refund – Issued where any tax is found to be refundable either where no discrepancy in the return filed or after making adjustments as referred u/s 143(1) & after giving credit of the taxes & interest paid by the taxpayer. While demand notice is sent in case of final tax liability, refunds if any shall be granted to the taxpayer.   Happy Readings!   Disclaimer: The information contained in this website is provided for

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