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<h1>Income-tax Act Section 143 amended: New proviso mandates intimation to assessee, removes 'tax or interest due' clause.</h1> Section 143 of the Income-tax Act is amended by the Finance Act, 1997, effective April 1, 1998. The amendment involves substituting the second proviso with a new one, mandating that an intimation be sent to the assessee regardless of any adjustments made under the first proviso and irrespective of any tax or interest due. Additionally, the words 'for any tax or interest due' are removed from the third proviso.