Taxation · Assessment Procedure - Section 143(1)
Which of the following adjustments can be made while processing a return of income under Section 143(1) of the Income-tax Act, 1961?
- 1Disallowance of expenditure not apparent from any information in the return
- 2Any error of principle requiring external inquiry
- 3Any arithmetical error appearing in the return✓
- 4Any complex question of law involving interpretation
Correct answer
Any arithmetical error appearing in the return
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