Amendment of section 143

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....tion (1),- (i) in clause (a), - (1) after the first proviso, the following proviso shall be inserted, namely :- "Provided further that where adjustments are made under the first proviso, an intimation shall be sent to the assessee, notwithstanding that no tax or interest is found due from him after making the said adjustments:"; (2) in the existing second provis....

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....tion (1) or sub-section (2) or sub- section (3) or sub-section (5) of section 185 or sub-section (1) or sub-section (2) of section 186 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264, or any order of settlement made under sub-section (4) of section 245D, passed subsequent to the filing of the return referred to in clause (a), there is any variation in his ....

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.... (a), for the words "the proviso", the words "the first proviso" shall be substituted; (ii) in the Explanation, in clause (i), for the words "the proviso", the words "the first proviso" shall be substituted; (c) in sub-section (2),- (i) in the opening portion, for the words, brackets and figure "In a case referred to in sub-section (1), if the Assessing Officer", the wor....