<s>[INST] Which adjustments shall be made by CPC to compute total income or loss while processing the ITR? [/INST] Income-tax return is processed to compute total income or loss after making the following adjustments:

Any arithmetical error in the return;
An incorrect claim apparent from any information in the return;
Disallowance of loss claimed if the return of the previous year for which set-off of loss is claimed was furnished beyond the due date;
Disallowance of expenditure or increase in income indicated in the audit report but not considered in computing the total income in return;
Disallowance of deduction claimed under Section 10AA or Chapter VIA under the heading "C-Deductions in respect of certain incomes", if the return of income is furnished beyond the specified due date;​ </s>