Re: Krishan

Can form 5 issued
Be canceled by income tax authorities and re issue form 3

Yes .  Please    refer question No  Circular No. 9 /2020 dt 22 -4 2020  Q.No. 46 . Whether DA can amend his order to rectify any patent errors   . Ans . Yes , DA shall  be able to amend his order under section 5 to rectify any apparent errors . Please also  refer  CBDT  circular Q. No. 89 and answer given by the CBDT  . As per the clarification issued by the CBDT  ,Declaration filed by the CBDT can be revised any number of times before the DA issues a certificate under section 5(1) of Vivad se. Vishwas .

 

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