Section 143(1)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 143(1)(a) in The Income Tax Act, 1961

(a)the total income or loss shall be computed after making the following adjustments, namely:—

(i)any arithmetical error in the return;

(ii)an incorrect claim, if such incorrect claim is apparent from any information in the return;

(iii)disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139;

(iv)disallowance of expenditure [or increase in income] indicated in the audit report but not taken into account in computing the total income in the return;

(v)disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or

(vi)addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return:

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Union of India - Subsection

Section 143(1)(a) in The Income Tax Act, 1961