Further amendment of online Form-C requires written request, verification of records, and reopening through the NIC system. Further amendment of online Form-C is permitted where a taxpayer has already used the one-time amendment facility and seeks another correction on stated grounds. The taxpayer must submit a written request to the concerned Assessing Officer, who must verify the reasons against returns, original bills and other supporting documents and, if satisfied, forward a reasoned recommendation through the Joint Commissioner to the headquarters IT Section. The IT Section and Nodal Officer (IT) then arrange reopening of the Form-C through the NIC system for re-amendment, after which the Assessing Officer carries out the correction and records the application in a register.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Further amendment of online Form-C requires written request, verification of records, and reopening through the NIC system.
Further amendment of online Form-C is permitted where a taxpayer has already used the one-time amendment facility and seeks another correction on stated grounds. The taxpayer must submit a written request to the concerned Assessing Officer, who must verify the reasons against returns, original bills and other supporting documents and, if satisfied, forward a reasoned recommendation through the Joint Commissioner to the headquarters IT Section. The IT Section and Nodal Officer (IT) then arrange reopening of the Form-C through the NIC system for re-amendment, after which the Assessing Officer carries out the correction and records the application in a register.
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