The amendment to S 80AC, vide the Finance Act, 2018, w.e.f. 01.04.2018, no deduction would be admissible under certain sections of Chapter VIA of the Act, unless the assessee furnishes his return of income for the assessment year on or before the “due date” specified u/s 139(1). No such amendment was made available in sec 143(1)(a) till 01.04.2021. Therefore, no adjustment to the returned income of the assessee to the said effect could have been carried out during the A.Y.2018-19. Thus, the disallowance of the assessee’s claim for deduction u/s.80P for a period prior thereto i.e. A.Y.2018-19 could not have been carried out in the garb of an adjustment u/s.143(1)(a) of the Act. (AY.  2018-19)