Processing of Return (Intimation) - Section 143(1)

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..... (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; or (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 u/s 139(1) ; or (iv) disallowance of expen .....

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..... ing any adjustment. However, If no response is received within 30 days of issue of such intimation, the processing shall be carried out incorporating the adjustments. After processing, intimation shall be sent if there is refund/demand/adjustment in losses. Intimation shall be issued within 9 months from the end of FY in which return was filed. [Amendment by Finance Act, 2021 ] .....

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