Processing of return

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..... thmetical error in the return; and (ii) an incorrect claim, if such incorrect claim is apparent from the existence of any information in the return. (b) the tax and interest, if any, shall be computed on the basis of the tax base computed under clause (a);and (c) the sum payable by, or the amount of refund due to, the assessee shall be determined after adjustment of the tax .....

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..... r the purposes of processing the return under sub-section (1), with a view to expeditiously determining the taxpayable by, or the refund due to, the assessee. (5) For the purposes of this section,- (a) "an incorrect claim apparent from the existence of any information in the return" shall mean a claim, on the basis of an entry, in the return (i) of an item, which is inconsistent .....

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