Intimation under Section 143(1): CPC processing to detect arithmetical and apparent errors and verify tax computations. Intimation under Section 143(1) is the Centralised Processing Centre's electronic processing of returns filed under Section 139 or in response to a notice under Section 142(1), limited to detection of arithmetical and apparent errors, verification of tax computation, and reconciliation of tax payments, without substantive verification of declared income.
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Provisions expressly mentioned in the judgment/order text.
Intimation under Section 143(1): CPC processing to detect arithmetical and apparent errors and verify tax computations.
Intimation under Section 143(1) is the Centralised Processing Centre's electronic processing of returns filed under Section 139 or in response to a notice under Section 142(1), limited to detection of arithmetical and apparent errors, verification of tax computation, and reconciliation of tax payments, without substantive verification of declared income.
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