Scope of comparison of information contained in the return - ...
Section 143(1)(a)(vi) of Income Tax Act prohibits adjusting income or loss in ITR-1 Form without proper grounds.
October 11, 2017
Circulars Income Tax
Scope of comparison of information contained in the return - Provision of section 143(1)(a)(vi) would not be invoked to issue intimation proposing adjustment to the income/loss so filed in ITR-1 Form
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