{"id":11138,"date":"2020-04-04T03:54:28","date_gmt":"2020-04-04T03:54:28","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/rectification-applcation-s-154\/"},"modified":"2020-04-04T03:55:26","modified_gmt":"2020-04-04T03:55:26","slug":"rectification-applcation-s-154","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/rectification-applcation-s-154\/","title":{"rendered":"Rectification Applcation -S.154"},"content":{"rendered":"<p>The assessment order\/intimation contains certain issues which are rectifiable under section 154 of the Act. A rectification application is filed before the AO but pending to be disposed off. In such a case, whether the tax liability can be rectified by the AO\/ DA before computing the final amount payable under the scheme? Or the taxpayer will be required to pay whole amount computed as per the assessment order passed since rectification application is pending to be disposed?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The assessment order\/intimation contains certain issues which are rectifiable under section 154 of the Act. A rectification application is filed before the AO but pending to be disposed off. In such a case, whether the tax liability can be rectified by the AO\/ DA before computing the final amount payable under the scheme? Or the taxpayer will be required to pay whole amount computed as per the assessment order passed since rectification application is pending to be disposed?<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/rectification-applcation-s-154\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[7],"class_list":["post-11138","vishwas","type-vishwas","status-publish","hentry","expertname-ca-rajan-vora"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11138","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11138"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11138"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11138"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11138"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}