1. At the time of ITR Processing, the following adjustments are made in Total Income / Loss
- Adjustments for any arithmetical error which is there in ITR.
- Adjustments for the apparent incorrect claims made in ITR.
- Adjustments for the disallowance of loss claimed if the ITR of the PY for which set-off of loss is claimed is furnished beyond the due date of ITR.
- Adjustments for the disallowed expenditures or increased income in sync with Tax Audit Report, if not already considered in ITR.
- Adjustments for disallowance of deduction claimed u/s 10AA or under any section of Heading C of Chapter VI-A “Deductions in respect of certain incomes”, if ITR is furnished beyond the due date of ITR.
- Adjustments for the addition of income appearing in Form 26AS / 16A / 16, if not already considered in ITR.
- Based on the above adjustments the tax, interest, and fee shall be recomputed.
