<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Processing of returns in Form ITR-1 under section 143(1) of the Income-tax Act, 1961 - applicability of section 143(1)(a)(vi)</title>
    <link>https://www.taxtmi.com/circulars?id=56278</link>
    <description>Where ITR 1 supplies only net figures that do not permit meaningful comparison with Form 26AS, Form 16A or Form 16, section 143(1)(a)(vi) shall not be invoked to issue intimations proposing adjustments; the provision remains applicable if an entire head or item of income is omitted from ITR 1 but specifically appears in any of the three Forms, and only those three Forms will be considered. Pending intimations are to be handled per this direction, and revised returns filed after intimation are valid and to be processed.</description>
    <language>en-us</language>
    <pubDate>Wed, 11 Oct 2017 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 24 Apr 2025 17:28:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=492212" rel="self" type="application/rss+xml"/>
    <item>
      <title>Processing of returns in Form ITR-1 under section 143(1) of the Income-tax Act, 1961 - applicability of section 143(1)(a)(vi)</title>
      <link>https://www.taxtmi.com/circulars?id=56278</link>
      <description>Where ITR 1 supplies only net figures that do not permit meaningful comparison with Form 26AS, Form 16A or Form 16, section 143(1)(a)(vi) shall not be invoked to issue intimations proposing adjustments; the provision remains applicable if an entire head or item of income is omitted from ITR 1 but specifically appears in any of the three Forms, and only those three Forms will be considered. Pending intimations are to be handled per this direction, and revised returns filed after intimation are valid and to be processed.</description>
      <category>Circulars</category>
      <law>Income Tax</law>
      <pubDate>Wed, 11 Oct 2017 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/circulars?id=56278</guid>
    </item>
  </channel>
</rss>