Adjustments in income-tax return processing correct arithmetic errors and disallow ineligible losses or late-filed deductions. Processing an income-tax return corrects the return to compute total income or loss by (i) correcting any arithmetical error, (ii) adjusting any incorrect claim apparent from the return, (iii) rectifying prescribed inconsistencies with the preceding year's return, (iv) disallowing loss set-off where the prior-year return was filed late, (v) disallowing expenditure or increasing income indicated in the audit report but not taken into account, and (vi) disallowing certain incentive or chapter-based deductions if the return was furnished after the specified due date.