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<h1>Section 143(3) Scrutiny Assessment: Ensuring Accurate Income Reporting and Preventing Tax Underpayment by Thorough Examination.</h1> The scope of assessment under section 143(3), known as scrutiny assessment, aims to ensure that taxpayers have accurately reported their income, not overstated losses, and have not underpaid taxes. The Assessing Officer conducts a thorough examination of the taxpayer's income return to verify the legitimacy of claims, deductions, and other declarations made by the taxpayer.
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