INCOME TAX INSTRUCTION NOnbsp19661999 nbspDated May 19 1999 Sections Referred 1431a Statute Income  Tax Act 1961 Subject nbspAcceptance of returns under section 1431a of the Incometax Act 1961 as amended by the Finance Act 1999 The Finance Act 1999 has amended the provisions of section 1431a doing away with the requirement of prima facie adjustment with effect from 1st June 1999 It is clarified that the amended provisions will apply not only in respect of all returns filed on or after 1st June 1999 but also will apply to all such returns filed prior to 1st June 1999 and pending as on that date F No 22512599ITAII RN DASH DIRECTOR CENTRAL BOARD OF DIRECT TAXES nbsp