CBDT Instruction on Section 143 Of The Income-Tax Act, 1961 – Assessment – Prima Facie Adjustments – Processing Of Returns In Form Itr-1 Under Section 143(1) – Applicability Of Section 143(1)(A)(Vi)

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SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – PRIMA FACIE ADJUSTMENTS – PROCESSING OF RETURNS IN FORM ITR-1 UNDER SECTION 143(1) – APPLICABILITY OF SECTION 143(1)(a)(vi) INSTRUCTION NO.9/2017 [F.NO.225/333/2017-ITA.II], DATED 11-10-2017 Clause (vi) of sub-section (a) of section 143(1) of the Income-tax Act, 1961 (‘Act’) as introduced vide Finance Act, 2016, w.e.f. 1-4-2017, while processing the…

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