https://www.taxtmi.com/circulars?id=9855 Additional income-tax may be levied where adjustments under the proviso to section 143(1)(a) increase computed total income relative to the return, including where a declared loss is reduced or converted into income below the taxable threshold; such additional tax must be specified in the intimation under section 143(1)(a)(i), but if the total adjustments remain below taxable income the additional tax is nil and an intimation under the second proviso cannot be issued in those circumstances. en-us Fri, 29 Dec 1989 00:00:00 +0530 Thu, 09 Jun 2011 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9855 Additional income-tax may be levied where adjustments under the proviso to section 143(1)(a) increase computed total income relative to the return, including where a declared loss is reduced or converted into income below the taxable threshold; such additional tax must be specified in the intimation under section 143(1)(a)(i), but if the total adjustments remain below taxable income the additional tax is nil and an intimation under the second proviso cannot be issued in those circumstances. Circulars Income Tax Fri, 29 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9855