Response to notice under sec 143(1)(a)(v) : Disallowance of deduction claimed in ITR

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Sakshi Shah

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

Notice u/s 143(1)(a)(v) is issued when a deduction has been incorrectly claimed in the ITR filed. It is sent to the registered email of the assessee. The notice mentions income head, the amount reported in ITR, amount as per computation, amount of variance, and description of the error. The assessee must submit a response to this notice within 30 days from the date of issue.

Income Tax Notice for Proposed Adjustment under section 143(1)(a)
Read to know about 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 Proposed Adjustments to be made as per IT Notice.
Read More

If the assessee files his Income Tax Return after the due date prescribed u/s 139(1). Thus in such case he cannot claim certain specified deductions (Sec10AA and Sec 80H to Sec 80RRB under chapter VI-A). However, if he has claimed such deductions, the tax department would issue a notice u/s 143(1)(a)(v).

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

  1. Visit Income Tax e-filinf 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) 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
    After which you can 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 department

  6. Submit Response

    In such case there can be following three possibilities:

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 I don’t respond to the notice within 30 days?

If no response is received within 30 days of the issue of this notice. In such case the return of income will be processed after making necessary adjustment(s) u/s 143(1)(a) of Income Tax Act, 1961 without providing any further opportunities. And there is no way to reply after 30 days.

What is 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.

How can I check my defective return status?

After you fill out your details and submit. The status will be displayed on your screen.
1. Login to the e-filing website.
2. On the dashboard you’ll see an option ‘View Returns / Forms’.
3. Go the ‘View Returns / Forms’ option.
4. Select income tax returns and assessment year from the dropdown menu and submit.

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