Finance Acts
Section - 42 - Amendment of section 143
Amendment of section 143.42. In section 143 of the Income-tax Act, in sub-section (1), in clause (a), after sub-clause (ii), the following sub-clause shall be inserted with effect from the 1st day of April, 2025, namely:-"(iia) any such inconsistency in the return, with respect to the information in the return of any preceding previous year, as may be prescribed;".
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