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    <title>Rationalisation of prima-facie adjustments during processing of return of income</title>
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    <description>The amendment adds a proviso to sub clause (vi) of clause (a) of sub section (1) of section 143 to prohibit adjustments during processing of a return based on income appearing in third party statements (Form 26AS, Form 16A, Form 16) for any return furnished on or after the assessment year commencing 1 April 2018; the change narrows prima facie adjustment powers and applies from the 2018 2019 assessment year onward.</description>
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      <description>The amendment adds a proviso to sub clause (vi) of clause (a) of sub section (1) of section 143 to prohibit adjustments during processing of a return based on income appearing in third party statements (Form 26AS, Form 16A, Form 16) for any return furnished on or after the assessment year commencing 1 April 2018; the change narrows prima facie adjustment powers and applies from the 2018 2019 assessment year onward.</description>
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