Income Tax Department

Ministry of Finance, Government of India

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What is the time limit allowed to the assessee to explain and rectify the arithmetical error or incorrect claim found by the CPC?

Subject

FAQs on intimation under section 143

Answer

​Before making any adjustment, an opportunity shall be provided to the assessee to explain and rectify the arithmetical error or incorrect claim within 30 days from the date of issue of intimation.​​