Linking records with returns ensures conformity and proper processing under section 143(1)(a) and facilitates prompt rectifications. Link records with returns when processing income-tax returns under section 143(1)(a); past records must be linked to the current return before making return-based prima facie adjustments, and processed returns must be placed in the relevant files immediately so rectification applications and follow-up actions are attended to promptly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Linking records with returns ensures conformity and proper processing under section 143(1)(a) and facilitates prompt rectifications.
Link records with returns when processing income-tax returns under section 143(1)(a); past records must be linked to the current return before making return-based prima facie adjustments, and processed returns must be placed in the relevant files immediately so rectification applications and follow-up actions are attended to promptly.
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