Communication of proposed adjustment u/s 143(1)(a)

Communication of Proposed Adjustment u/s 143(1)(a) of Income Tax Act 1961 | How To Respond?

Communication of Proposed Adjustment u/s 143(1)(a): Have you received a notice under section 143(1A) by the income tax department? If you have received this notice, then you should reconsider your ITR Filing. The officials of the income tax department send this notice to those individuals who have not submitted the proper income records in Form 16 which are claimed Section 80C or HRA. These notices are computer-generated notices requesting clarifications from individuals who have provided incorrect data.

Thus if you have received this notice, then you will have to respond to the notice within 30 days from the date of issue of the CPC notice. In this article, let’s understand “How do you file revised return after intimation u/s 143 (1 )( A). Read on to find out.

What Is CPC Intimation u/s 143 (1)(A)?

As mentioned above, if you have assets that are not listed on your Form 16 but are claimed under Section 80C or HRA, you will likely receive an email from the Income Tax Department asking you to clarify the discrepancy. Any individual should resolve the notice within 30 days from the date of issue.

Also, the order u/s 143(1) will be sent by email to taxpayers who have income from savings bank accounts, fixed deposits, or house property that isn’t included in Form 16.

What Should I Do If I Received Income Tax Intimation u/s 143(1)?

Once you received this notice, check the mismatch details or data you have provided. For that, you will have to check page 2 of the notice sent. On page 2 of the notice, the mismatch information and difference details will be provided. Now the check the differences and understand where did you make the mistake while submitting the form.

How Do You Respond Adjustment u/s 143 (1)(A)?

Firstly collect all the documents which you will have to submit to show the investment proofs such as rent receipts, LIC payment slips, and other receipts. And then follow the steps listed below to respond to the officials.

  • 1st Step: Visit the official website of the Income Tax Department – Click Here.
  • 2nd Step: Now login with the help of your credentials.
  • 3rd Step: On the homepage, click on the tab “E-Proceedings” and select “E-Assessment/Proceedings” from the drop-down menu.
  • 4th Step: Here you will find a tab “Prima Facie Adjustment u/s 143(1)(a)” and click on “Submit“.

Communication of proposed adjustment u/s 143(1)(a) and e-Assessment/proceeding

  • 5th Step: You’ll see a list of all mismatches here, much like the ones you got in your inbox through the notice

Communication of proposed adjustment u/s 143(1)(a) and e-Assessment/proceeding

  • 6th Step: Now, move to the “Response” tab and hit the drop-down menu.
  • 7th Step: When you select the drop-down menu you will have 2 options and they are
    Accept the addition: Choose this choice if you forgot to include income from fixed deposits or other sources that are listed on your Form 26AS.
    Disagree with the addition: If you have directly added deductions to your tax return and have the requisite proofs, choose this choice.
  • 8th step: When you disagree with the addition, a section will appear where you can choose from a list of possible explanations. Before submitting your answer, you’ll need to insert supporting documents.
  • 9th Step: For that, you will have to enter the details such as “TAN, Deduction made under the section, Amount paid/credited by the deductor, Nature of receipt as per deductor, Income or Gross Receipt”.

Communication of proposed adjustment u/s 143(1)(a) and e-Assessment/proceeding

  • 10th Step: Click on the “Choose File” and upload the necessary files.
  • 11th Step: Once everything is filled out, just click on the “Submit” button.
  • 12th Step: After clicking on the Submission button, if you see the acknowledgment message, mark it as done.

FAQ’s on Communication of Proposed Adjustment u/s 143(1)(a)

The frequently asked questions on ITR processed at CPC order u/s 1431 are given below:

Question 1.
What happens if I do not respond to the intimation within 30 days of receiving the intimation?

Answer:
If he/she doesn’t respond to the notices issued by Income Tax Department then the officials will consider the ITR filed by the individual is invalid. Also in addition to that, tax demand, interest, and penalties may be imposed by the officials.

Question 2.
Has been processed at CPC order u/s 143 1 will be sent by email?

Answer:
Yes, the officials will communicate any information via email and SMS. However, if you haven’t received any message, then you can check your status by logging on to the official website of the income tax.

Question 3.
How do I check my intimation u/s 143 (1) online?

Answer:
Yes, in order to check your intimation u/s 143 (1), one will have to log on to the official website of the income tax department.

Question 4.
Can I file a revised return after intimation u/s 143 1?

Answer:
Yes, one can file the revised return after the intimation u/s 143 (1) has been issued. However, if you have opted for this, then you will have to process the same within 15days.

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