Amendment of section 143.

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..... the assessment year commencing on or after the 1st day of April, 2018; ; (b) after sub-section (3), the following sub-sections shall be inserted, namely:- (3A) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of making assessment of total income or loss of the assessee under sub-section (3) so as to impart greater efficiency, transparency and acco .....

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..... ued under sub-section (3A) and sub-section (3B) shall, as soon as may be after the notification is issued, be laid before each House of Parliament. . - Clause 44 of the Bill seeks to amend section 143 of the Income-tax Act relating to assessment. Clause ( a ) of sub-section ( 1 ) of the said section provides that at the time of processing of return of income made under section 139, or in response .....

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