Amendment of section 141A

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....er making such adjustments to the income or loss declared in the return as are required to be made under sub-section (2) with reference to such return, accounts and documents, and for the purposes of the adjustments referred to in clause (iv) of sub-section (2), also with reference to the record of the assessments, if any, of past years: Provided that in a case where the regular assessmen....

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....deduction, allowance or relief claimed in the return which, on the basis of the information available in such return, accounts and documents, is, prima facie, inadmissible; (iv) give due effect to the allowance referred to in sub-section (2) of section 32, the deduction referred to in clause (ii) of sub-section (2) of section 33 or clause (ii) of sub- section (2) of section 33A or clause ....