| (a) | - | the total income or loss shall be computed after making the following adjustments, namely:- |
| (i) | - | any arithmetical error in the return; |
| (ii) | - | an incorrect claim, if such incorrect claim is apparent from any information in the return; |
| 98[(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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