What is Notice u/s 143(1)(a)?
Notice u/s 143(1)(a) is a communication from the Income Tax Department (ITD) indicating a preliminary assessment of your Income Tax Return (ITR). It's a computer-generated notice, typically highlighting discrepancies or proposed adjustments in your ITR, based on an electronic processing system at the Centralized Processing Centre in Bengaluru. This notice is not a final assessment but an opportunity for taxpayers to clarify or correct their returns.
Reasons for Issuing Notice u/s 143(1)(a)
Here are common reasons for receiving this notice:
| Section | Reason | Explanation |
|---|---|---|
| 143(1)(a)(i) | Arithmetical Error in ITR | Miscalculations or mathematical errors in your tax calculations. |
| 143(1)(a)(ii) | Incorrect Claim in ITR | Claims that are inconsistent or incorrect according to ITD's records. |
| 143(1)(a)(iii) | Disallowance of loss claimed in ITR | Loss claims made after the due date of filing the return. |
| 143(1)(a)(iv) | Disallowance of expense claimed in ITR | Expenses claimed that are not allowable or are inconsistent with audit reports. |
| 143(1)(a)(v) | Disallowance of deduction claimed in ITR | Deductions claimed beyond the prescribed limits or incorrectly. |
| 143(1)(a)(vi) | Addition of income in Form 26AS, 16, 16A | Mismatches in income details or TDS as per the ITR and these forms. |
Communication of Proposed Adjustment u/s 143(1)(a)
The notice is sent electronically to the taxpayer's registered email or mobile number. It's password-protected for security, with the combination of the PAN (in lowercase) and the date of birth (DDMMYYYY format) as the password.
Time Limit for Notice u/s 143(1)(a)
- Deadline: The ITD must issue this notice within nine months from the end of the financial year in which the return was filed.
- Revising Returns: If you receive the notice before December 31 of the assessment year, you have the option to file a revised return. If you get it after December 31, you can only respond to the notice and cannot file a revised return.
Due Date to Submit Response to Notice u/s 143(1)(a)
- 30-Day Window: You need to respond within 30 days from the date of receiving the notice.
- Types of Responses:
- Agree with the discrepancies and accept the proposed adjustments.
- Disagree and provide a detailed explanation or evidence supporting your disagreement.
- Partially Agree and explain the reasons for partial agreement.
How to File Response to Notice u/s 143(1)(a)
Login to the E-filing Portal: Access your account and navigate to Pending Actions > e-Proceedings.
View the Notice: Click on 'View Notice' for adjustment under section 143(1)(a).
Open the Notice PDF: Access the notice/letter in PDF format.
Download and Review: Download the notice for a detailed review.
Initiate Response: Select the option to submit your response.
Review Prima Facie Adjustments: Examine the details of the adjustments proposed by CPC in your filed ITR.
Provide Your Response: Click on each variance and provide your response.
Select Response from Dropdown: For each adjustment, select your response (Agree, Disagree, or Partially Agree) and save.
Verify Your Response Electronically: After responding, e-verify your response to complete the process.
Confirmation of Submission: Upon successful verification, you'll receive a transaction ID and a confirmation email.
