Section 42 - Amendment of section 143. - Finance Act, 2025

Amendment of section 143. 42. In section 143 of the Income-tax Act, in sub-section (1), in clause (a), after sub-clause (ii), the following sub-clause shall be inserted with effect from the 1st day of April, 2025, namely: (iia) any such inconsistency in the return, with respect to the information in the return of any preceding previous year, as may be prescribed; .