Response to notice under sec 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)

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

There can be following 3 possibilities:

1: Business or Profession Income reported in Schedule BP of ITR does not match with the gross amount in Form 26AS

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

2: Taxable Salary reported in Schedule S of ITR does not match with the gross amount in Form 26AS

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

3: 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 under Sec 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 26AS?

If the TDS is deducted but it does not reflect in your Form 26AS, 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. Therefore the tax credit is not shown in your Form 26AS.

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). 

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