Response to notice u/s 143(1)(a)(vi) : Mismatch in Form 26AS/16/16A and ITR

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Sakshi Shah

Business and Profession Income
Form 16
Form 16A
Form 26AS
Income Tax Website
IT Notice
Section 143(1)(a)

Income Tax Notice u/s 143(1)(a)(vi) is received when there is a mismatch in details of TDS on salary as per Form 26AS or Form 16 or mismatch in TDS as per Form 16A and income details reported in the filed Income Tax Return. The notice communicates the head of income, the amount reported in ITR, amount as per Form 16/26AS/16A, amount of variance, and the description of the error. There can be following 3 possibilities:

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

Taxable Salary in ITR does not match with the Taxable Salary as per Form 16. This means that an extra deduction has been claimed in the ITR which is not reflected in Form 16

Notice u/s 143(1)(a)(vi) 3
Income Tax Notice for Proposed Adjustment under section 143(1)(a)
Read to know about the Proposed Adjustments as per IT Notice
Read More
Income Tax Notice for Proposed Adjustment under section 143(1)(a)
Read to know about the Proposed Adjustments as per IT Notice
Read More

How to Respond to Notice u/s 143(1)(a)(vi)

  1. Visit to 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. Navigate 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)

    Under Proceeding nameResponse 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 error
    3. Amount as per ITR
    4. Amount as per Form 26AS/ Form 16/ Form 16AResponse to notice us 143(1)(a)(vi) - Details of Mismatch in Notice

  6. Submit Response

    There can be following three options:

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

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

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

FAQs

What happens if TDS is not reflected in Annual Information Statement?

If the TDS is deducted but it does not reflect in your annual information statement, you can not claim the tax credit. It usually means, TDS is deducted on your income, but the deductor has not deposited it with the government.

What is the difference between Form 16A and 26AS?

Form 16 is a TDS certificate (on salary) and
Form 26AS contains details about the tax that has been deducted/deposited with the government on taxpayers’ behalf by deductors (banks or employers). 

  • rajagopal parthasarathy says:

    when govt do frauds in 26as and form 16a/b where unable to file itr and bank/govt refuse to rectify…is not fraud on itax department to issue notice to party instead of govt concerned is mocracy of country

    • Anushka Shah says:

      Hey Rajgopal,
      As per the rules of Income Tax Act, the IT Department would send out a notice if there is a TDS mismatch in Form 26AS and ITR. The TDS Certificate i.e. Form 16/ Form 16A is issued every quarter. You must check the TDS credits and match it with Form 26AS. When you file ITR, you can claim the credit of TDS. For any other query, you can raise a grievance with the Income Tax Department.

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