Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 200A(1)] [Section 200A] [Entire Act] Union of India - Subsection Section 200A(1)(a) in The Income Tax Act, 1961 (a)the sums deductible under this Chapter shall be computed after making the following adjustments, namely:-(i)any arithmetical or in the statement; or(ii)an incorrect claim, apparent from any information in the statement;