Assessment processing adjustments expanded to allow specified disallowances and require intimation and opportunity to respond. Amendments permit additional adjustments during processing under section 143(1): disallowance of late setoff losses, audit reported but unclaimed expenditures, certain delayed claimed deductions, and additions of income from information returns; such adjustments require written or electronic intimation and a thirty day opportunity to respond, with any response considered before adjustment. Returns must be processed under section 143(1) before assessments under section 143(3). Section 143(2) is amended to allow the Assessing Officer or prescribed income tax authority to issue evidence notices and to restrict notice service to within six months from the end of the financial year of filing.