https://www.taxtmi.com/circulars?id=10509 The Finance Act, 1999 removed the prima facie adjustment requirement under section 143(1)(a), changing the acceptance procedure for income tax returns. The amendment is effective from 1 June 1999 and applies to returns filed on or after that date as well as to returns filed earlier but pending on that date. en-us Wed, 19 May 1999 00:00:00 +0530 Wed, 15 Jun 2011 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10509 The Finance Act, 1999 removed the prima facie adjustment requirement under section 143(1)(a), changing the acceptance procedure for income tax returns. The amendment is effective from 1 June 1999 and applies to returns filed on or after that date as well as to returns filed earlier but pending on that date. Circulars Income Tax Wed, 19 May 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10509