Amendment of section 143

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Full Text of the Document

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....ult of the adjustments made under the first proviso to clause (a) of sub-section (1), - (i) the income declared by any person in the return is increased; or (ii) the loss declared by such person in the return is reduced or is converted into income, the Assessing Officer shall, - (A) in a case where the increase in income under sub-clause (i) of this clause has increased the total income of s....