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<h1>Tax Returns Must Link Past Records for Consistency u/s 143(1)(a) to Avoid Processing Delays and Errors.</h1> The circular emphasizes the importance of linking current tax returns with past records during processing under section 143(1)(a) to ensure consistency in declarations. It highlights issues where records are not linked, leading to delays in addressing rectification applications. Officers are instructed to ensure that returns are consistently linked with relevant records to facilitate efficient processing and timely handling of rectifications. The directive aims to improve the accuracy and efficiency of tax return processing by maintaining comprehensive and accessible records.