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    <title>Amendment of section 143.</title>
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    <description>The amendments shorten timelines for assessment communications by reducing the intimation period to nine months and the notice period to three months. They expand audit-report-based adjustments to include increases in income indicated but not accounted for, and broaden admissible deductions to include section 10AA and deductions under Chapter VIA when the return is filed by the due date under section 139(1).</description>
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      <description>The amendments shorten timelines for assessment communications by reducing the intimation period to nine months and the notice period to three months. They expand audit-report-based adjustments to include increases in income indicated but not accounted for, and broaden admissible deductions to include section 10AA and deductions under Chapter VIA when the return is filed by the due date under section 139(1).</description>
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