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Query asked by CA Rajesh Gupra on March 3, 2021

Re: Require to revise after getting form 3

I already filed form 1 & 2. but after filing i found that TDS amount was not consider in Computation sheet of TAX, for which I apply for rectification u/s 154 and accordingly rectified. but meanwhile I have been issued form 3 with respect to filed form 1 & 2. Now the question is whether I will revise the form 1 & 2 or not possible…?

 Please refer    CBDT  circular No 21  / 2020 dt 4 -12 -2020 ,  Q. No. 89 and answer given by the CBDT  . As per the clarification issued by the CBDT  ,Declaration filed by the  asseessee  can be revised any number of times before the DA issues a certificate under section 5(1) of Vivad se. Vishwas .  It may be desirable to file revised declaration . 

 


 

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