Processing of return

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....:-        (i) any arithmetical error in the return; and        (ii) an incorrect claim, if such incorrect claim is apparent from the existence of any information in the return.     (b) the tax and interest, if any, shall be computed on the basis of the tax base computed under clause (a);and     (c....

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....n which the return is furnished. (4) The Department may make a scheme for centralised processing of returns, for the purposes of processing the return under sub-section (1), with a view to expeditiously determining the taxpayable by, or the refund due to, the assessee. (5) For the purposes of this section,-     (a) "an incorrect claim apparent from the existence of any info....