Income Tax Notice for Proposed Adjustment under section 143(1)(a)

Author
By Sakshi Shah on February 13, 2020

Communication received u/s 143(1)(a) is communication for adjustment 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)

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

Communication on Email

  • The system auto-generates the communication u/s 143(1)(a) and sends it to the assessee on the email entered while filing the income tax return
  • The sender of these email is CPC i.e. Central Processing Centre and the sender’s email is intimations@cpc.gov.in
  • The subject of the email is ‘Communication u/s 143(1)(a) for PAN CDAxxxxx8P for the A.Y. 2019-20‘. The PAN and AY (Assessment Year) would be different in each case
  • The notice is attached to the email in a pdf format. It is password protected. The password to open is PAN in lower case and the date of birth in DDMMYYYY format. Eg: aagpr1212a02101980 for PAN: AAGPR1212A and DOB: 02/10/1980
Intimation 143(1)(a) - Email Communication

Communication on SMS

  • The system auto-generates the communication u/s 143(1)(a) and communicates to the assessee on the mobile entered while filing the income tax return
  • The sender of the message is CPC i.e. Central Processing Centre and the sender’s name is VM-ITDCPC

Time Limit for issue of Communication for 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.

  • If you Agree to the mismatch in notice – File a Revised Return u/s 139(5)
  • If you Disagree to the mismatch in notice – Submit a response
  • When you Partially Agree to the mismatch in notice – File a Revised Return u/s 139(5) and submit a response

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.

Income Tax Intimation under section 143(1)