Circular No. 9/2015 — Processing of returns — adjustments u/s 143(1)
Date: 2015-01-01 Status: ACTIVE Category: Returns & Processing Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Guidelines for processing returns under section 143(1). Scope of CPC adjustments.
Key Directions
- Adjustments limited to arithmetical errors, incorrect claims, and specified disallowances.
- Prior intimation to assessee before making adjustments.
- 30-day time to respond to proposed adjustments.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 143(1) | 262 | Yes |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars