Return processing reforms permit specified disallowances and adjustments after notice, with assessee response considered before adjustment. Amendments to section 143 permit specified adjustments during return processing - including disallowance of loss set off for late prior returns, disallowance of expenditure indicated in audit reports, disallowance of certain deductions claimed after the due date, and addition of income disclosed in specified information returns - provided the assessee is intimated in writing or electronically and any response is considered; adjustments may proceed if no response is received within thirty days. Processing need not occur while an assessment notice is pending, but must be completed before issuance of an assessment order, and notices seeking evidence are subject to a post year time limitation.