Summary :-
As per Section 143 (a)(vi) ( inserted by the Finance Act, 2016, w.e.f. 1-4-2017 ) The total income or loss shall be computed after making the following adjustments, namely:
| (vi) | addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: |
CBDT has Issued Instruction No 9/2017 clarifying this Point in Section 143(1)(a)(vi)
CBDT Instruction No 9/2017
Dated 11.10,2017