Response to notice under sec 143(1)(a)(i) : Arithmetical Error in ITR

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Sakshi Shah

Income Tax Account
IT Notice
Section 139(5)
Section 143(1)(a)

Notice u/s 143(1)(a)(i) is issued when there is an arithmetical error in the filed Income Tax Return. It is sent to the registered email of the assessee. The notice mentions income head, amount reported in ITR, amount as per computation, amount of variance and description of error. The assessee must submit a response to this notice within 30 days from the date of issue.

Example: Arithmetical Error in the xml uploaded for filing Income Tax Return

Notice us 143(1)(a)(i)
Income Tax Notice for Proposed Adjustment under section 143(1)(a)
Read to know about the proposed adjustments to be made as per IT Notice
Read More
Income Tax Notice for Proposed Adjustment under section 143(1)(a)
Read to know about the proposed adjustments to be made as per IT Notice
Read More

How to respond to notice under Sec 143(1)(a)(i)

  1. Visit Income Tax e-filing Website

    Login to your account on the income tax e-filing website.
    Enter user ID (PAN), Password, Captcha Code and click on ‘Login’

  2. Go to e-Proceeding > e-Proceedings or Worklist

    Click on For Your ActionResponse to notice us 143(1)(a) - Navigate to e-proceedings

  3. Click on Adjustment u/s 143(1)(a) hyperlink

    Under the column ‘Proceeding Name’Response to notice us 143(1)(a) - adjustment sec 143(1)(a)

  4. The details of notice will appear on the screen

    1. Notice or Communication Reference ID
    2. Notice Section
    3. Date of issue of notice
    4. Due date to submit response
    5. Option to submit response
    Click on Submit under the ‘Response’ column.
    Note: To view the notice, click on ‘Notice/Communication reference Id’ link.Response to notice us 143(1)(a) - Details of Notice

  5. The details of mismatch will appear on the screen.

    1. Schedule of ITR
    2. Description of the error
    3. Amount as per ITR
    4. Amount as per computation by the income tax departmentResponse to notice us 143(1)(a)(i) - Details of Mismatch in Notice

  6. Submit Response

    There can be following three possibilities:

Option 1: If you Agree with mismatch in notice, file a Revised Return u/s 139(5)

Response to notice us 143(1)(a)(i) - Agree with Mismatch in Notice

Option 2: If you Disagree with Notice, submit a response to explain why you disagree with mismatch

Response to notice us 143(1)(a)(i) - Disagree with Mismatch in Notice
Response to notice us 143(1)(a)(i) - Disagree with Mismatch in Notice

Option 3: If you Partially Agree with mismatch in notice, file Revised Return u/s 139(5) and also submit a response

Response to notice us 143(1)(a)(i) - Partially Agree with Mismatch in Notice

FAQs

What is the time limit for making the assessment under section 143(1)?

​​​​​​​Assessment under section 143(1)​ can be made within a period of one year from the end of the financial year in which the return of income is filed

What do I do if there is no mismatch in an intimation u/s 143(1) notice, no demand or no refund?

Then there is nothing to worry about, it means your ITR has been processed successfully.

What is meant by assessment?

Once the return is filed by the taxpayer, the next step is the processing of the return by the Income-tax Department. The Income-tax Department examines the return. The process of examining the return of by the Income-tax Department is called “Assessment”. Assessment also includes re-assessment or best judgment assessment.

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