Amendment of section 141A

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..... the income or loss declared in the return as are required to be made under sub-section (2) with reference to such return, accounts and documents, and for the purposes of the adjustments referred to in clause (iv) of sub-section (2), also with reference to the record of the assessments, if any, of past years: Provided that in a case where the regular assessment is not made within six months from .....

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..... s of the information available in such return, accounts and documents, is, prima facie, inadmissible; (iv) give due effect to the allowance referred to in sub-section (2) of section 32, the deduction referred to in clause (ii) of sub-section (2) of section 33 or clause (ii) of sub- section (2) of section 33A or clause (i) of sub-section (2) of section 35 or sub-section (1) of section 35A or sub- .....

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