Correcting an Income Tax Return (ITR) in India is an essential process to fix errors or omissions in a previously filed return. The Income Tax Act, 1961, provides specific provisions and procedures for taxpayers to revise or rectify their ITR. Here’s a detailed guide:
Documents Required:
Original ITR acknowledgment.
Form 16/16A for salaried income.
Form 26AS for tax credit verification.
Investment proofs for deductions.
Revised computation statements, if applicable.
Proof of errors (for rectification).
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