Difference between the 143(1) and 143(1a)

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Can some one help me in understanding difference  between the 143(1) and 143(1a)

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Do you mean sec-143 sub-sec 1 and sec-143 sub-sec 1A of Income Tax Act?

 

Originally posted by : Poornima Madhava
Do you mean sec-143 sub-sec 1 and sec-143 sub-sec 1A of Income Tax Act?

 yes please

 

Section 143(1): Provides for adjustment due to incorrect claim, arithmetical error etc

Section 143(1A): Regarding scheme for centralized processing of returns

For more details: https://goo.gl/L6Y72N

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