Amendment of section 143. - prima facie adjustments to be made ...
Section 143 Amended: Tax Returns Must Undergo Prima Facie Adjustments Before Scrutiny Assessment for Enhanced Accuracy and Compliance.
March 2, 2016
Act Rules Bill
Amendment of section 143. - prima facie adjustments to be made before making scrutiny assessment - before making an assessment under sub-section (3) of that section, a return shall be processed under sub-section (1) of section 143.
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