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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Amendment Allows Authorities to Adjust Returns Based on Inconsistencies with Previous Years' Information Under Section 143(1)(a)(iia)</h1> The Finance Act, 2025 amends section 143 of the Income-tax Act by inserting a new sub-clause (iia) to clause (a) of sub-section (1), effective from April 1, 2025. This amendment allows tax authorities to make adjustments when processing returns if there are prescribed inconsistencies between the current return and information provided in returns of preceding previous years. This expands the scope of summary assessment by permitting comparisons across multiple years of taxpayer filings.
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