Amendment of section 143

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..... sult of the adjustments made under the first proviso to clause (a) of sub-section (1), - (i) the income declared by any person in the return is increased; or (ii) the loss declared by such person in the return is reduced or is converted into income, the Assessing Officer shall, - (A) in a case where the increase in income under sub-clause (i) of this clause has increased the total income of .....

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..... been the total income of such person and specify the additional income-tax so calculated in the intimation to be sent under sub-clause (i) of clause (a) of sub-section (1); (C) where any refund is due under sub-section (1), reduce the amount of such refund by an amount equivalent to the additional income-tax calculated under sub-clause (A) or sub-clause (B), as the case may be."; (ii) the .....

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