Fix errors in data or information supplied by the reporting entity or source; The taxpayer gets notifed to unnoticed transactions during computatuion of income, taxes and submission of ITR; To give taxpayers the chance to rectify any errors in their original Return of Income by completing a updated return and paying taxes on the income that was overlooked; To allow the taxpayer a chance to clarify a transaction that is being verified prior to any additional assessment or reassessment action being taken;