An incorrect claim apparent from any information in the statement

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....basis of an entry, in the statement- (a) of an item, which is inconsistent with another entry of the same or some other item in such statement; (b) in respect of rate of deduction of tax at source or rate of collection of tax at source, where such rate is not as per the provisions of the Act. Definition as per the Income-tax Act, 1961 Section 200A - Explanation An incorrect claim ap....