https://www.taxtmi.com/circulars?id=9914 Link records with returns when processing income-tax returns under section 143(1)(a); past records must be linked to the current return before making return-based prima facie adjustments, and processed returns must be placed in the relevant files immediately so rectification applications and follow-up actions are attended to promptly. en-us Wed, 19 Jun 1991 00:00:00 +0530 Thu, 09 Jun 2011 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9914 Link records with returns when processing income-tax returns under section 143(1)(a); past records must be linked to the current return before making return-based prima facie adjustments, and processed returns must be placed in the relevant files immediately so rectification applications and follow-up actions are attended to promptly. Circulars Income Tax Wed, 19 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9914