Amendment of Section 115WE

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.... computed after making the following adjustments, namely:— (i) any arithmetical error in the return; or (ii) an incorrect claim, if such incorrect claim is apparent from any information in the return; (b) the tax and interest, if any, shall be computed on the basis of the value of fringe benefits computed under clause (a); (c)  the sum payable by, or the amount of....

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.... (a)  "an incorrect claim apparent from any information in the return" shall mean a claim, on the basis of an entry, in the return, (i)   of an item, which is inconsistent with another entry of the same or some other item in such return; (ii)  in respect of which the information required to be furnished to substantiate such entry has not been so furnished under this ....