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Section code of income tax

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(Querist)
05 February 2016 Dear Sir,
Please tell what is the difference between Sec 143(1) and Sec 1431a in Income Tax Act.

Kindly tell as early as possible which would be helpful for me.

Thanks,
Abhishek Roy Choudhury.
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Soumitra Basu

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Soumitra Basu (Expert)
08 February 2016 NOW ALL RETURNS ARE PROCESSING AT CENTRALISED PROCESSING CENTRE AT BANGALORE. THEREFORE SECTION 143(1) HAS NOW NO APPLICATION.

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