Income Tax Notice for Proposed Adjustment u/s 143(1)(a)

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Sakshi Shah

Due date
IT Notice
Section 139(5)
Section 143(1)(a)

Communication received u/s 143(1)(a) is communication for proposed adjustment u/s 143(1)(a) received from the income tax department. This notice is issued for the following reasons:

SectionReason
143(1)(a)(i) Arithmetical Error in ITR
143(1)(a)(ii) Incorrect Claim in ITR
143(1)(a)(iii) Disallowance of loss claimed in ITR
143(1)(a)(iv) Disallowance of expense claimed in ITR
143(1)(a)(v) Disallowance of deduction claimed in ITR
143(1)(a)(vi) Addition of income appearing in Form 26AS, Form 16 or Form 16A

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

Notice u/s 143(1)(a)(vi) 3

How will I receive Communication u/s 143(1)(a)?

Communication on Email

Intimation 143(1)(a) - Email Communication

Communication on SMS

Time Limit for issue of Communication for Proposed adjustment u/s 143(1)(a)

The income tax department can send intimation u/s 143(1)(a) within one year from the end of the financial year in which the return is filed.

Example

Taxpayer files ITR for FY 2018-19 in July 2019 or October 2019
End of financial year in which return is filed – 31st March 2020
One year from end of financial year – 31st March 2021
Therefore, the tax department can send intimation for ITR of FY 2018-19 up to 31st March 2021

If a taxpayer does not receive any intimation within such period, it means that there are no adjustments and changes to the ITR filed. There is no change in tax liability or refund. Thus, the Income Tax Return filed is deemed to be intimation u/s Section 143(1).

Due Date to submit response to notice u/s 143(1)(a)

If you have received a notice under section 143(1)(a), you must file a response within 30 days from the date of issue of notice.

Income Tax Intimation under section 143(1)
After processing the ITR, the department sends a communication to the taxpayer which is called Intimation u/s 143(1)
Read More
Income Tax Intimation under section 143(1)
After processing the ITR, the department sends a communication to the taxpayer which is called Intimation u/s 143(1)
Read More

FAQs

Is income tax notice u/s 143(1) different from notice u/s 143(1)(a)?

Communication u/s 143(1) is just an intimation and not a notice. Under this intimation, there is a preliminary check whether the calculations as per ITR match with the calculations as per tax department.
If there is any mismatch in the data, the department issues a notice for adjustment u/s 143(1)(a) The taxpayer needs to respond to this notice within 30 days.

How do I check my 143(1) online?

Generally IT Department sends intimation u/s 143(1) on the registered mail. However, if you have not received you can still request for 143(1) by logging into your Income tax account, then my account and request for 143(1) intimation under service request.

What does pending for response to proposal of adjustment u/s 143(1)( a) ?

A communication for such an adjustment under Section 143(1)(a) is sent to taxpayers wherein there is a mismatch of the income/deductions/exemptions reported in the Income Tax Return and in the income/deductions/exemptions as shown in the Form 16.

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