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Amendment of section 143.

Section 68 - DIRECT TAXES - Finance Act - Section 68 - 68. In section 143 of the Income-tax Act,- (a) with effect from the 1st day of April, 2017,- (I) in sub-section (1), in clause (a),- (A) in sub-clause (i), the word or appearing at the end shall be omitted; (B) after sub-clause (ii), the following sub-clauses shall be inserted, namely:- (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 under sub .....

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e in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: Provided further that the response received from the assessee, if any, shall be considered before making any adjustment, and in a case where no response is received within thirty days of the issue of such intimation, such adjustments shall be made; ; (II) for sub-section (1D), the following sub-section shall be substituted, na .....

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