Processing of return.

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....;        (a) the tax bases shall be 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 the existence of a....

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....e to, him and such other particulars as may be prescribed.      (3) The processing authority shall also send an intimation to the asssessee in a case where the loss declared in the return by the assessee is adjusted but no tax or interest is payable by, or refundable to, him.      (4) The processing authority shall not send any intimation in respect of....