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<h1>Income Tax Returns Processing: Comprehensive Guide to Section 143(1) Adjustments, Refund Mechanisms, and Compliance Protocols</h1> A manual detailing the processing of income tax returns under Section 143(1), outlining procedures for computing total income by making adjustments such as correcting arithmetical errors, disallowing incorrect claims, and addressing inconsistencies. The document explains intimation requirements, time limits for processing, and provisions for withholding refunds in cases where revenue recovery might be at risk. It provides guidance on mandatory return processing and set-off mechanisms for tax authorities.