Time limit to rectify arithmetical errors: assessee must be given a pre-adjustment opportunity to explain and rectify before adjustment. The assessee must be given a pre-adjustment opportunity to explain and rectify an identified arithmetical error or incorrect claim within thirty days from ... Summary
Time limit to rectify arithmetical errors: assessee must be given a pre-adjustment opportunity to explain and rectify before adjustment.
The assessee must be given a pre-adjustment opportunity to explain and rectify an identified arithmetical error or incorrect claim within thirty days from the date of issue of the intimation, before any adjustment is made.
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