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[Cites 0, Cited by 0] [Section 270(1)] [Section 270] [Entire Act]

Union of India - Subsection

Section 270(1)(a) in The Income Tax Act, 2025

(a)the total income or loss shall be computed after making the adjustments towards the following:—
(i)any arithmetical error in the return; or
(ii)an incorrect claim, if such incorrect claim is apparent from any information in the return; or
(iii)any such inconsistency in the return, with respect to the information in the return of any preceding previous year, as may be prescribed; or
(iv)disallowance of loss claimed, if return of the tax year for which set off of loss is claimed was furnished beyond the due date specified under section 263(1); or
(v)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; or
(vi)disallowance of deduction claimed under section 144 or under any of the provisions of Chapter VIII-C, if the return is furnished beyond the due date specified under section 263(1);