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Communication of proposed adjustment us 143(1)(a) of Income Tax Act, 1961
Communication of proposed adjustment us 143(1)(a) of Income Tax Act, 1961

Communication of proposed adjustment u/s 143(1)(a) of Income Tax

Section 143(1)(a) of income tax is amended to expand the scope of adjustment which can be made while processing income tax return filed for the Asst Year 2017-18 and thereafter.

Income tax department is empowered to make following adjustments before processing income tax return.

  • Any arithmetical error in the return
  • Incorrect claim which is evident from information provided in the return
  • Brought forward loss of earlier years claimed, but the return of those years was filed after the due date.
  • Disallowance of expenditure mentioned in the Audit report but not taken into account in computing the total income in the return
  • Disallowance of claims under section 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID and 80-IE, if return furnished after the due date.
  • The 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.

However, before making any such adjustments, an intimation of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961 shall be given to the assessee either in writing or through electronic mode requiring him to respond to such adjustments.

The response received, if any, will be duly considered before making any adjustment. However, if no response is received within thirty days of issue of such intimation, the processing shall be carried out incorporating the adjustments.

Central Processing Centre (CPC) has started processing income tax return filed for the Asst Year 2017-18 and communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961 is sent to assessee giving an opportunity to respond to the adjustment proposed within 30 days of receipt of communication.

Assessee is require to file revised return after considering proposed adjustment if income was not considered or incorrect deduction claimed in the original return.

If proposed adjustment is incorrect, assessee has option to submit required information by way of online response by log in to www.incometaxindiaefiling.gove.in with used id and password and choose “e-Assessment/Proceeding” under the “e-proceeding” section. Necessary documents in support of claim can be uploaded along with the response.

The response received will be considered before making any adjustment. In case, no response is received within 30 days communication, the return of income will be processed after making necessary adjustments u/s 143(1)(a) of Income Tax Act, 1961 without providing any further opportunities in this matter.

Once proposed adjustment is done and processed return, intimation u/s 143(1)(a) of income tax Act will be served. Assessee has option to file online rectification application. However such online rectification will not be allowed to change in taxable income.

Hence it is important to address the issues raised in the communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961. Though the option of filing appeal is available under the income tax act against the adjustment made it is a very cumbersome process and it is advisable to file online response within 30 days of receiving communication without ignoring it.

Notice us 143(1)(a) of income tax act
Notice us 143(1)(a) of income tax act

Step by step procedure to responding communication received for proposed adjustment u/s 143(1)(a) of income Tax

Whenever notice is issued u/s 143(1)(a) of Income Tax Act, Department will give an opportunity to the taxpayers before making any adjustment to the returned income filed by him. The taxpayer will be given an opportunity through the “e-proceeding” to respond to the findings made by the department during the course of processing of the returns submitted. Taxpayer should respond to the each of the queries raised therein.

Step 1 : Visit the ‘e-Filing’ Portal http://incometaxindiaefiling.gov.in/

Step 2: Enter the valid ‘User ID’, ‘Password’ and ‘Date of Birth/Incorporation’ at e-Filing portal. Click ‘Login’

Step 3: Navigate to the ‘e-Proceeding’ tab -> Click ‘e-Assessment/Proceedings’

Step 4: Click on the proceeding name to view the proceeding details. By clicking the ‘Reference ID’, additional details will be displayed.

Step 5: Click ‘Submit’ button

Step 6: On clicking submit button, the following details of proposed additions wherever applicable in your case will be displayed.

  1. Arithmetical error in the return – u/s 143(1)(a)(i)
  2. Incorrect claim – u/s 143(1)(a)(ii)
  3. Disallowance of loss claimed of earlier years, but return of those years was filed after due date – u/s 143(1)(a)(iii)
  4. Disallowance of expenditure mentioned in the Audit report but not taken into account in computing the total income in the return – u/s 143(1)(a)(iv)
  5. Disallowance of claims under section 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID and 80-IE, if return furnished after due date – u/s 143(1)(a)(v)
  6. Addition of income appearing in Form 26AS or Form 16A, or Form 16 has not been included account in computing the total income in the return – u/s 143(1)(a)(v)

Step 7: following options are available in dropdown menu under response column

  • Agree for addition
  • Disagree to the addition

If you select “Agree for addition”, you will have to file revised return within 15 days of submission of response

If you select option “Disagree to the addition” you should provide justification for the disagreement after choosing any one of the following appropriate item in the dropdown menu available in the Reason column. You can also upload documentary evidence in support of your claim

  • Income is not chargeable to tax or exempt
  • DTAA income not taxable in India
  • The TDS has been claimed on advance received. No income in the financial year
  • Income/receipts offered in the previous years and TDS is claimed in financial year
  • Construction business – Work-in-progress
  • Interest income/net income is capitalised
  • Income of the Trust/AOPis taxed in the hands of beneficiary/member. However, TDS is deducted on PAN of the Trust/AOP
  • Allowance exempt claimed in return but not in form 16
  • Deductions claimed in the return but not in Form 16
  • Receipts considered under a different head in the return as against the section under which it is deducted
  • other

Step 8: After successful submission, success message along with the Transaction ID will be displayed on the screen

We would be glad to know your doubts or queries.  please feel free to post your queries and comment below

In case you need our assistance in analysing and submitting the response in relation to notice received for “Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961″, you may please email following details to team@simplifiedlaws.com. Our professional charges would be in the range of Rs. 3000/- to Rs. 5000/- plus tax,

  • Communication received u/s 143(1)(a)
  • Copy of income tax return filed
  • Form 16/16A
  • proof of additional deduction claimed in the return
Contact us now

About CA

  • tanaya

    I received a 143/1 intimation and forgot to reply within 30 days. I cannot see an option to submit a response now. What should I do?

  • Kanti Preety

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  • Arpit Gupta

    Hi,
    I have received the intimation under 143(1)(a). Now, while I agree to all the adjustments in incometax site, I see additional income of 21036 in the Note, which should actually be 10518.
    https://uploads.disquscdn.com/images/9c9ae618f61ff89e051a11732ac0fac303b5445101149f1daed77fa0b4f5af40.png
    Is this some error? can I accept this proceeding and file a revised return?
    If I disagree with any of them, it asks for TAN and other details. Please guide what to do

  • Ankur Agarwal

    Filed ITR 1 on 3.7.2017 and e-verified it. Up till now the status shows Successfully E-verified. For a fact I know that I can expect intimation u/s proposed adjustment due to less reporting in form 16 of deductions.I have claimed refund of 4000.As I can see the hassle IT department has made, I don’t want to refund now. Can I file revise return right now & EVC it before the notice hits.?Will it be within laws?

  • Rama Chandran

    Please help.
    I deposited Rs 4000 in NPS contribution that is not shown in form 16. How to fill the columns (3,4,5,6) in the reason for disagreement
    1.TAN: Employer Tan no.
    2.Deduction made under section: 80ccd(1B)

    3.Amount paid/credited by deductor 😕
    4.Nature of receipt as per the deductor:?
    5.Income/Gross Receipts as per the return:?
    6.Head of Income/Schedule under which reported in the return:?

    7.Reason : Claimed in the return but not in form 16A
    8.Remarks:Deposit in NPS account

  • SESHADRI. S

    I recd sec 143 (1) (a) intimation to reply to deduction I showed under 80 c & 80 TTA both savings were shown in my return but not included in form 16.
    I have 2 form 16 and 9 form 16a. Do I have to show details all TAN.If I have to show all under what TAN I have to show 80c and 80TTA deduction

  • SESHADRI. S

    Sec 143

  • Sushobhan Pal

    Hi ,
    I have received the intimation asking me to add the additional income which I found to be exactly same amount of the flat purchased. However we are buyer in this case so this amount should be calculated in as income. We have paid 1% TDS on the total amount which is shown in 26AS.
    While trying to reply I have the following doubt:
    1. TAN : What to fill here , since we are the buyer we don’t have TAN
    2. Deduction made under section : I believe it should be 194IA
    3. Amount paid/credited by deductor: Shall I put 1% TDS paid here?
    4. Nature of receipt as per the deductor : What Shall I write here?
    5. Income/Gross Receipts as per return : What shall I write here?
    6. Head of Income/Schedule under which reported in return : What shall I write here?

    Any help is highly appreciated.

  • SESHADRI SRINIVASAN

    I have 2 Form 16 for pension income and 9 Form 16A for bank interest including SB interest. I have a saving under 80 C for Rs1.5 lac and deduciton of Rs10000 under 80 TTA which were claimed in ITR 1 return but not included in Form 16 .
    Is it enough I show only 1 TAN of one of the 2 From 16 and Amt Paid/credited of that TAN alone and below that 1 TAN of the 11 Form 16A to claim my 80 C savings and 80TTA savings and show the reduced amt against Income Gross receipts under the return column.
    If I have enter the details of all the TAN there is no save option in the menu and loging off after 10 minutes and to enter again the whole thing.
    S.Seshadri

  • Amit

    Hi, Thanks for your help. If I am filing a revised return due to some minor mistake , do I still need to do the e proceedings? I made a very minor arithmetical error and will file a revised return

  • Aditya Jain

    Hello Sir,
    I have received the intimation under 143(1)(a) :-Addition of income appearing in Form 26AS or Form 16A, or Form 16 has not been included account in computing the total income in the return – u/s 143(1)(a)(vi)
    https://uploads.disquscdn.com/images/1bba4164a051a0244320b707654c904a4e929d348c3b27834ca6e0a64410376a.jpg

    i had invested rs 50000 in national pension scheme. as this can be claimed for deductions hence i had claimed deductions when filing return.

    Now i got intimation as same was not available in my form 16. Kindly suggest what to do?

  • Rakesh V

    Hi ,
    I have got communication mail from tax returns team
    they have stated the amount which i have not included in the returns, but it is there in 26as form which is related to my non salary bank interest money.
    So should i just to accept the additional amount which is under other income(form 16A/16-other income) and submit ,but what field should i take for other two options- Form 16 – gross-total income,form16-taxable total income because if i agree for 3 of them the total amount is adding more than my original money if i do disagree for last two options it is asking me tan and other details.
    should i do revised return ,but in which category should i do .can i do in (17-Revised 139(5))..

    Can you Please help me

  • Sushobhan Pal

    Hi Kiran, did you get a solution for this? I am also having same issue. What did you mention in reply and which TAN you included? Help in this regard will be much appreciated

  • Srikanth Krosuri

    Looks like this problem exists for many. How did you disagree

  • Indian Banker

    Bank deducted tds @10%. But tax payable depends upon your tax slab. If net taxable income is above 5 lac, u have to pay balance tax and file revised return.

  • Vijay Kumar

    Hi, I have received the intimation under 143(1)(a)
    Now, while I agree to all the adjustments in incometax site, I see additional income of 189461 in the Note, which should actually be 66682. Is this some error? can I accept this proceeding and file a revised return?
    https://uploads.disquscdn.com/images/137e18b707bb8ca3580b0fb0329890b38effaa626d85a0d5462afe16619399dc.png

    • simplifiedlaws

      Select Disagree for addition for sl no 3 & 4. If deduction appearing in sl no 1 & 2 is correct select agree for additions and file revised return

      • ram

        I also have same issue, it shows 3x times if I agree, but if I disagree, then I have to give TAN etc which I can not as the calculations are correct excapt at the bottom of the table.
        Please advice.

  • simplifiedlaws

    File revised return and pay balance tax on interest

  • simplifiedlaws

    Bank deduct TDS @ 10%. balance tax has to be paid on interest. TAN available in Form16/Form 26AS

  • simplifiedlaws

    You can select agree for addition for the first item. file revised return within 15 days

  • simplifiedlaws

    It is advisable to attach Form 16B

  • simplifiedlaws

    1. TAN : Do I have to give employer TAN here? – Yes
    2. Deduction made under section : What should I write here (should I write Sec 80G)? Sec 80G
    3. Amount paid/credited by deductor: What should I write here? – 0
    4. Nature of receipt as per the deductor : What should I write here? NA
    5. Income/Gross Receipts as per return : What should I write here? NA
    6. Head of Income/Schedule under which reported in return : What should I write here. As per ITR she

    • Srinivasan Ravi

      Hi, mine is same case except that I have claimed deductions under 80C which is not available in form 16. Can you please let me know what should I fill in
      a) Income/Gross Receipts as per return : What should I write here? – should we give taxable income as per return ??
      b)Head of Income/Schedule under which reported in return – what should be given here is not clear. Please help

  • simplifiedlaws

    If you have proof of payment of LIC payment, submit response with disagree for addition

  • simplifiedlaws

    Can’ t answer unless I see the form 16 and income tax return. Please send form 16 and copy of return to team@simplifiedlaws.com

    • Srikanth Krosuri

      How should we proceed in this case?

  • simplifiedlaws

    Can’ t answer unless see the form 16 and income tax return. You can file revised return if mistake in original return

    • simran s

      hi, could you pleas guide me where is the revised option.

      • simplifiedlaws

        The process of filing revised return is same as original return. Inthe revised return you have to select the type of return as revised return and input ack no of the original return.

  • vishwas

    Hi, I have received income addition intimation under 143(1)(a).
    I was with company X from april-2016 to august-2016.
    The below are the details:
    1. F&F statement shows 4,84,000 as gross salary, i checked the pay slips it confirms the amount in f&f. I have not received any other amount as salary from them beyond 4,84,000.
    2. Form-16, part-a shows amount credited/paid as 4,84,000. Part-b shows 6,14,000 as gross salary.
    3. TDS is same in both 26AS and Form-16.
    I had filed the tax returns taking the f&f into consideration as it was the correct amount and as my previous company delayed providing the form-16. I have requested my previous company to provide a corrected form-16 and also an updated f&f but i am sure they will not provide.
    The gross salary shown in f&f is what i have received as salary from april-aug 2016. the form 16 part A(484000)&B(614000) shows different amounts.
    Now that the salary shown in f&f is the correct one, should i disagree with the income addition and attach f&f, payslips along with my response on e-assessment/proceeding or please suggest other options.

    • simplifiedlaws

      Submitting response with disagreeing with adjustment may not solve the problem. Either you have to file revised return as per form 16 or request employer to correct eTDS return and issue corrected form 16 if it is wrong.

    • Indian Banker

      Whether there were monetary perquisites which were not included in payslip?
      Where from that 1.3 Lac is added in that Form 16 provided to you?

  • simplifiedlaws

    CPC will adjust additional tax with the refund. However, for your record purpose, it is advisable to file revised return

  • Monotosh

    Thanks for the time and explanation.. Hello ..

    Can you please confirm ..what i wrote in the lines ..is correct or not..

    1st line added) I made 80c – ppf – 1,50,000 deductions i wrote

    TAN – employer name ,

    Deduction made under section – 80c

    Amount paid/credited by deductor – 1,50,000 ( not salary )

    Nature of receipt as per the deductor – sbi bank statement of PPF account

    Income/Gross Receipt as per Return – My total income as written in form 16a or in 26as like maybe 5,25,000

    Head of income/Schedule under which reported in the return – 1,50,000

    Reason – claimed in the return but not in form 16A ( drop down )

    Justification/Remarks – 80c Deductions of 1,50,000 has not been considered.

    The proof of PPF investement in Section 80c is attached within this response together with 80g response

    The total taxable income as such is also reduced by 1,50,000.

    2nd line added ) i made an 80g contribution of 14400 to world vision

    i wrote

    TAN – world vision TAN ( should this be employer’s TAN just like above line )

    Deduction made under section – 80g

    Amount paid/credited by deductor – 14,400 ( not salary )

    Nature of receipt as per the deductor – world vision tax receipt

    Income/Gross Receipt as per Return – My total income as written in form 16a or in 26as like maybe 5,25,000

    Head of income/Schedule under which reported in the return – 14,400

    Reason – claimed in the return but not in form 16A ( drop down )

    Justification/Remarks – 80g Deductions of 14,400 has not been considered.

    The proof of contribution in Section 80g is attached within this response together with 80c response

    The total taxable income as such is also reduced by 14,400

    I will attach the world vision tax receipt pdf and the ppf account statement pdf together into 1 file ..

    and upload this combined pdf file..

    IS THE ABOVE STEPS CORRECTLY SPECIFIED . MY FORM 26AS does not specify any 80c or 80g ..?

    • simplifiedlaws

      Based on explanation provided by you. it appears to me that you have submitted it correctly

  • Ajinkya

    Received the same notice. I have worked for 2 employers. IT dept has considered only form 16, 80C deduction from current employer accounting 125000 whereas EPF contribution to 80 C of which 25000 appears in form 16 of previous employer is not considered, Total gets 1.5 lacs. Both forms considered while filing ITR. what to do?

    • simplifiedlaws

      If both the forms considered for tax calculation and paid tax correctly at the time of filing the return, you can submit the response with disagreeing for adjustment.

  • Jayakumar Sundaram

    Hi Team ,

    I received notice 431(1)a(vi) for addition of income. In used ITR1 and I incorrectly entered the ( salaries head – home loan interest) amount as income and then added letout property amount as income from house property. So in the notice they compared the head salaries amount from form16 with the net salary entered in return and demand the home loan interest as additional income to be added .

    I learned that I need to file revised ITR2 instead of ITR1 for this scenario ( SOP with home loan interest as loss and letout property addition) .

    Is it acceptable to upload only the revised return and not sumbit response via e-proceedings ?
    If it is mandatory, then before uploading the revised ITR2, what options need to be selected for the notice?.
    Agree for addition
    Disagree for addition

    • simplifiedlaws

      if you file revised return, it will be processed instead of original return.

      • Amit

        I have a similar question – if revising return, is it necessary to respond via e proceedings? the notice clearly states submit response OR revise return

  • Kevin Thomas

    I Clicked on “I Agree” by mistake. Is there any option to fix this ?

  • Srinivasan Ravi

    https://uploads.disquscdn.com/images/63683835ba349dd8c13d476b1b6e37506545c2967e388eb69c1c35aadfd776bc.png Hi ,
    I have claimed 80C deductions in returns but not included in form 16 .Hence I got a notice regarding adjustments u/s 143(1)(a).When I give disagree for addition and mention the reason ,there are other fields to be filled as shown below. Can you please guide on how to fill these columns?

    • simplifiedlaws

      Select details as per Form 16 and deduction claimed

  • Sumesh John

    Hello, please help me with this….I had claimed additional deduction in the return filed for sections 80ccd and 80 c, which is not reflected in the form 16. Hence I too got the same notice. Please guide me which option should I select, agree or disagree. And If I select disagree, a column comes up with tan of the deductor etc, what should be entered there.
    Adjustments u/s 143(1)(a)
    income as per return income as per form proposed addition of income
    1 Form 16A-VI Deduction 215607 161178 54429

    Please guide me, thanks in advance.

    • simplifiedlaws

      Select TAN of the employer

  • Akash P

    hello Team,

    I have got the notice with section 143(1)(a)(vi), it says “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”

    I have income from salary (A), income from FDs (B) and Savings bank interests (C).
    FD interest TDS and TDS on Salary income is shown in 26AS but savings bank interest is not shown on 26AS. Form 16 only shows income from salary.

    and while filing ITR i showed the things properly like income from salary = A , income from other sources =B+C (FD and savings interest),

    My savings bank interest was beyond 10000 so i claimed deduction under 80TTA .
    I do not have any other sources of income but notice says there is still difference of Rs10000.

    What should be done here? I cross checked all interests like FD, Savings acc interest but all is correct from my side , I dont understand how the system calculated this additional Rs10000 i dont see any form which shows this extra 10000. Should i go ahead and say disagree and provide the required docs?
    Whats the process after i submit disagree response? Because site says once you file Disagree response option we cannot respond further online.
    Could you let me know what detailed process happens after i submit disagree response?

    • simplifiedlaws

      I think difference amount of Rs. 10000/- is towards deduction claimed u/s 80TTA. If so you can provide details of the same in the remarks column.

  • Jayakumar

    Hi ,
    I received intimation 143(1)a proposal for addition for AY2017_2018. I found that I used ITR1 incorrectly and Instead of head of salaries I entered net salary after the loss of self occupied house detected ( i.e detect interest paid component). Since there is another income from house property ( Letout fully ), I think I need to use ITR2 . Once I use ITR2 the difference goes away and the figure matches.

    So now, is the following is right procedure to follow ?
    1)Select Arithmetical error in the return – u/s 143(1)(a)(i) and agree for addition in response
    2) File Revised ITR2 return for AY2017_2018.

  • sai ram

    I got the possession in june 2017 i have paid some amount as part of initial booking amount for the apartment in jan 2017. for the same i have also paid 1% TDS online. this amount shows up in the part F Details of Tax Deducted at Source on Sale of Immovable Property u/s 194IA(For Buyer of Property) of Form 26AS. But the problem is it is showing up twice in the same section with one my PAN as deductee and the other as builder’s name as deductee. Now i filed returns, but i got an email from IT Department saying there is a mismatch in the income between form 26AS and form 16. When i tried to reconcile, i found that in traces file this amount that i paid to the builder is reflected twice. Now how should i respond to the clarification? please let me know.

    • simplifiedlaws

      Select disagree for addition and submit response

  • Aditya

    I got the possession in March 2017 hence loss on house property was not mentioned in my Form16. For submitting the documents do i need to submit completion letter/possession letter along with interest certificate?Could you share the sample form for loss on house property?

    • simplifiedlaws

      You can submit available documents in support of your claim

  • Subakumar Natarajan

    HI Team. i have received a notice for addition of income appearing in
    form 26 AS or form 16 or form 16A which has not been included in
    computing total income..When I checked the amount ..its the FD Interest amount which is not reflected in my Form 16, for which TDS is already deducted by the respective bank .How should I respond for this intimation on the site??
    in E-Proceeding which option i can Choose
    Agree for Addition
    Disagree for Addition

    • simplifiedlaws

      Select agree for addition and file revised return after paying balance tax on interest of FD

  • Anoop Mukundan

    I missed to mention an FD interest (as per Form 16A, Other income part) in the returns and therefore got this notice. What happens if I do not submit a revised return? Would they do the necessary adjustments themselves?

    • simplifiedlaws

      If you don’t pay tax and file revised return, CPC will process your return and raise demand. You will have to pay tax demanded along with interest upto the date of payment

  • nikhat

    HI Team. i have received a notice for addition of income appearing in
    form 26 AS or form 16 or form 16A which has not been included in
    computing total income in the return-143(1)(a)(vi)
    it has 4 column and 2 rows the description is as below
    sr. no. form used for comparison income as per return income as per form proposed addition of income
    1 form-16 deduction 119088 49736 69352
    2 form 16 taxable incm 295370 364728 69358

    with ref. to sr. no. 1 i want to mention that 49736 is claimed under section 80C and 44400 is claimed under 80 GG and 24952 is claimed under 80E in total 69352 (the total of 80 GG and 80 E). and this all deduction is not mentioned in form-16

    same as for sr. no. 2 i have entered 414460 as my total income and its taking 80C in deduction only.
    so how should I respond for this intimation on the site for sr. no 1 & 2?
    Agree for Addition
    Disagree for Addition

    • simplifiedlaws

      If your claim is correct and if you have documentary evidence in support of your claim, you can select option disagree for addition and give details in remarks column

      • nikhat

        should i choose disagree for both sr no 1 and sr no. 2?

      • nikhat

        should i choose disagree for both the sr. no. 1 & 2 ?

      • Shivi

        Thank you for this info. I have got a similar notice too..

        Post selecting DISAGREE in the above 2 cases (total deduction and total taxable income), which of these options should I select for Total Deduction and Total Taxable Income ?

        Income is not chargeable to tax or exempt

        DTAA income not taxable in India

        The TDS has been claimed on advance received. No income in the financial year

        Income/receipts offered in the previous years and TDS is claimed in financial year

        Construction business – Work-in-progress

        Interest income/net income is capitalised

        Income of the Trust/AOPis taxed in the hands of beneficiary/member. However TDS is deducted on PAN of the Trust/AOP

        Allowance exempt claimed in return but not in form 16

        Deductions claimed in the return but not in Form 16

        Receipts considered under a different head in the return as against the section under which it is deducted

        other

        • simplifiedlaws

          Selection of option depends on the nature of additions proposed

  • Subbarayan Nagarajan

    I received the notification under 143 1 a on 26th July. Until now e-Assessment/Proceedings tab is empty. How long should I wait to get Agree / Disagree options on the website?

    • krishan

      for me it took around 5 days to appear the -Assessment/Proceedings section

  • Shashank Jain

    I have received the notification email from Income Tax India regarding “proposed adjustment u/s 143(1)(a) of Income Tax” on 26-July-2017. But when I login to my incometaxefiling account, I could not find find any links with reference ID under “e-proceeding” links. so how can I submit response now?

  • Rohit

    I have submit response 3 as disagree and 1 as Agree. Now for agree response, I need to e-file revised ITR. But which option I need to select under “Return filed” drop down box while e-filling ITR-1 as revised. Please suggest as earliest.

    • simplifiedlaws

      the question is not clear. You can directly file revised return without submitting response.

      • Rohit

        I am facing issue in filling revise return. Where to find steps to file revised return in case of 143-1a communication.

  • Monotosh

    I am an NRI from 2016…I have opened a PPF account in 2011..i have invested in PPF account in 2016..can i get 80C deduction

  • Kashif Khan

    https://uploads.disquscdn.com/images/ab07b9a527267d5d8fe5727b370807989170483e901c1b730a4aa954d323e49b.png

    Please tell me what to fill in the column shown in the pic. My form doesn’t show the 80C investment completely hence they asked me to clarify the variance.

  • Darshan Gosar

    Hi Team, I have got similar email for my IT return but I am getting No records message under section,
    ‘e-Proceeding’ tab -> Click ‘e-Assessment/Proceedings’

    Also I am not able to file rectification request using CPC communication id given in 143 communication so can you please help how should I proceed with DisAgree option?

    • simplifiedlaws

      Wait for few days. if not appears contact CPC help desk.

  • deep_s_03@yahoo.com

    HI Team. i have received a notice for addition of income appearing in
    form 26 AS or form 16 or form 16A which has not been included in
    computing total income..When I checked the amount ..its on the Home loan Interest amount reflected in my Form 16 .How should I respond for this intimation on the site??
    in E-Proceeding which option i can Choose
    Agree for Addition
    Disagree for Addition

    • simplifiedlaws

      If home loan interest separately claimed in the return, you can submit response by selecting disagree for additions

  • Pavan Kumar

    Hi, I have received the intimation 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-143(1)(a)(vi) for an amount ‘x’. When I tried to submit response under e-proceedings, three rows with drop down options available. When I select the first drop down as ‘Agree for Addition’ and submit, it is asking to select the remaining two drop down options also. If I then select all the three drop down responsed as ‘Agree for Addition’, the total additional income is shown as ‘3x’. But the additional amount should be only ‘x’.
    Please help me in submitting the response for this.
    Also, after the response do I need to pay the additional tax and the file the revised return under Section 139(5) ?

    • simplifiedlaws

      If proposed adjustment is correct and not declared in the return, compute tax after including the adjustment, pay tax and file revised return.

    • Swapnil P

      Hi Pavan, please share your contact details with me. I also faced exactly same situation and waiting after submitting ny response as ‘agree for addition’

  • Kshitij Jain

    Hi, I had savings account interest income which was exempt under section 80TTA. However I have received the same intimation to add it to my taxable income. Also when I go to Assessment/Proceeding section on income tax website, it is showing no records found.
    What should I do? Please help.

    • simplifiedlaws

      Wait for few days. if not appears contact CPC help desk.

  • ashish hooda

    Hi team. I have also received the same for addition of income as my employer have not given me additional benefit of 50000 for NPS under section 80ccd(1b) so while filing itr I claimed that benefit. Now it’s showing difference of 50000 in taxable income and deduction.
    So my response should be disagree for addition and than deduction claimed in itr not form 16
    Or anything else?
    I have to attach something or not?
    Kindly guide.

    • simplifiedlaws

      Submit response with disagree for addition. It is advisable to attach proof of NPS payment though it not mandatory

  • Swarup Debnath

    In my case after step 3, it says “no records found” what to do????

    • deepak garg

      same in my case….and the difference in the form16 and submitted return is 4 rs which is also done by ITR system only for round off purpose.

      I also do not see any option as yours after step 3. Can anyone suggest what to do in such case?

      • simplifiedlaws

        If proposed adjustment is only Rs. 4, you can ignore the same

  • Ashish

    Hi team. I have also received the same for addition of income as my employer have not given me additional benefit of 50000 for NPS under section 80ccd(1b) so while filing itr I claimed that benefit. Now it’s showing difference of 50000 in taxable income and deduction.
    So my response should be disagree for addition and than deduction claimed in itr not form 16
    Or anything else?
    I have to attach something or not?
    Kindly guide.

  • Gaurav Gaurav

    section 143(1)a of income tax act i am working in power corporation project area in my salary perquisites is non-monetary pay how i response to above section please give clarification which option i will choose for disagree to addition Tax on Perquisites Paid by the Employer [Section 10(10CC)]

    Perquisites to employees mean any facility provided by the employer to the employees. There are two types of perquisites, viz., monetary and non-monetary. Value of perquisite is charged to tax in the hands of the employees, however, the employer may at his will pay tax (on behalf of employees) on such perquisites. In such a case, the amount of tax paid on such perquisites by the employer on behalf of the employees will be treated as income of the employees and is charged to tax in his (i.e., in employee’s) hands. However, by virtue of section 10(10CC) tax paid by employer (on behalf of employee) on non-monetary perquisites will be exempt from tax in the hands of employees.

    Such tax paid by the employer shall not be allowed as a deductible expenditure in the hands of employer under section 40. Section 10(10CC) provides exemption only in respect of tax on nonmonetary perquisites. In other words, this section does not provide exemption in respect of perquisites or tax paid on monetary perquisites.

  • Kiran Anchan

    HI Team. i have received a notice for addition of income appearing in form 26 AS or form 16 or form 16A which has not been included in computing total income..When I checked the amount ..its on the TDS which I have deducted on my new property for the builder.. The difference amount Is the Agreement cost of the flat. which they have included in my income.. Ideally this is not an income and its a agreement value of the property and its appearing in 26AS as I have deducted 1% TDS of the amount as a rule.. and deposited the same as well for which I have 16 B copies as well.How should I respond for this intimation on the site??

    • simplifiedlaws

      Submit response with disagree with adjustment. check whether TDS is deposited to builder account. I have come across cases where PAN of the deductor and deductee was interchanged and paid tax to self.

      • Kiran Anchan

        Thank you so much.. Also should i mention the reason as this is an agreement value and not my income to be assessed? or any other way of responding to such queries?

  • Swapnil P

    As per Step 7, I have submitted my response as ‘Agree for addition’ . Do I still need to file a revised return? If yes, from which option? As i could not find any option regarding return u/s 143(1)(a).

    • simplifiedlaws

      Pay tax and file revised return to avoid interest on delay payment

    • CA.Pullarao Padakandla

      Income TAX CPC said notices were sent by system by mistake, they will send revised initimation shortly..DO not take any action

      • simplifiedlaws

        I don’t think so. Sec 143(1)(a) authorises to make proposed adjustment wef AY 2017-18

  • w3k7

    hi,
    I have received the notification email from Income Tax India regarding “proposed adjustment u/s 143(1)(a) of Income Tax”. But when I login to my incometaxefiling account, I could not find find any links with reference ID under “e-proceeding” links. so how can I submit response now?

    • simplifiedlaws

      Please check after two days

  • Ramachandrula Rambabu

    This discrepancies are highlighted only when the returns filed are compared with the info. available to the dept. ex – in case of salaried employees – particularly savings / housing loan interest part. The DEPT INSTEAD OF CREATING ALL THIS NUISANCE WITH ITS INTELLECTUAL PROWESS – SHOULD HAVE GIVEN THE OPTION OF UPLOADING THE DOCUMNETS AS PROOF WHENEVER there are claims which are not mentioned inf F 16. There are good no. of employees whose housing loan interest varies from the amount mentioned in F 16.

    • simplifiedlaws

      true

  • Indian Banker

    I have claimed SB interest u/s 80TTA. What to provide in support of that? Interest was calculated by me as bank did not provide interest certificate for SB A/C and added in other income.
    Also exempt income from ppf interest is shown in return. Why is ITD sending notices this year?? They r all genuine deductions.

    • simplifiedlaws

      No need to worry. You can submit online response giving details of your claim

      • Indian Banker

        What di I input in TAN? Head, receipts, etc. so many question the site asking when I disagree to the addition. Upload what type of file for 80TTA claim? Bank not providing SB A/C interest certificate as they do not deduct tds on that.

        • simplifiedlaws

          TAN of employer. Upload not mandatory

          • Indian Banker
          • simplifiedlaws

            It depends on the nature of proposed adjustments.

          • Kashif Khan

            To fill these column is the most difficult part. Request you tp please put some light on it especially Head of income/schedule under which reported in the income.
            I think Nature of receipt as per the deductor can be “challan”

          • Akshay Makwana

            For Example, Mutual fund investment, which was not shown in Form 16 & claimed in Return. For this case, AMOUNT will be the investment. What should we input in NATURE OF RECEIPT, INCOME/GROSS RECEIPT AS PER RETURN & HEAD BOXES ??

          • Raj Govindarajan

            In my case, the variance is due to the PPF contribution not shown in form 16. Should I enter TAN number of employer even in that case?

          • simplifiedlaws

            Yes,

          • simplifiedlaws

            yes

    • Ramachandrula Rambabu

      Why is ITD sending notices this year??
      Discover new steps that it is not sleeping. This happens only in cases of online returns only. Had the returns been filed manually – God alone can say how much time they have taken to send notices of this kind.

      • simplifiedlaws

        Finance Act 2016 mandated income tax department (CPC) to make adjustment after giving opportunity to assessee

        • Ramachandrula Rambabu

          no body will ever ? this enactment but only its adMINISTRATION / IMPLEMENTATION

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