Intimation under section 143(1)(a)

What are the contents of an intimation under section 143(1)(a)? 

• If details provided by you in your tax return are verified by the Income Tax department and no discrepancies are found then the notice will serve as final assessment of the return. All you need to do is to take a print out of the notice and keep it safely with your tax related documents.
• If you are getting a refund, wait for the cheque or direct transfer of cash into your account. However, if you do not receive a return due to wrong information being furnished at the time of filing return then you need to send a request for reissue of refund. Click here to know how you can send a request for reissue of refund.
• If there is a tax demand then this intimation becomes notice of demand and this intimation may be treated as Notice of demand u/s 156. Accordingly, you are requested to pay the entire amount within the time mentioned in the notice.

What is the timelimit for serving a notice under section 143(1)(a)?

Notice under section 143(1)(a) is to be served within 1 year of completion of the relevant Assessment Year. (more simply – Notice can be sent within one year from the end of the Financial Year in which the return is filed)

How to Respond to a notice under section 143(1)(a)?

Log in into the income tax website and go to ‘e-Proceeding’ menu option and further choose ‘e-Assessment/Proceedings’ and click on ‘Prima Facie Adjustment u/s 143(1)(a). Click on the dropdown under the column “Response” and choose any of the two responses.

1. Agree to addition: If you have forgotten to include income from fixed deposits etc. that are mentioned in your Form 26AS, select this option. If you agree with the demand then you must file a revised return within 15 days.
2. Disagree to addition: If you have added allowances/deductions in your tax return directly and have necessary proofs for it, then select this option. Now when you disagree, you’ll see a section open where you can select from a list of reasons of disagreement.
   1. Fill in the details as mentioned below: TAN of the employer (available in the Form 16)
   2. Deduction made under section: Enter 192 if you have made a deduction against salary income
   3. Amount paid/credited by deductor: Check your Form 16 Part A for this number
   4. Nature of Receipt as per deductor: Salary (If income earned is from salary)
   5. Income/Gross Receipt as per return: Enter the income after taking the deduction into account.
   6. Head of Income/Schedule under which reported in the return: 1 (accepts only numeric value)
   7. Reason: Select the appropriate reason and submit response against your intimation –
   8. If mismatch has occurred due to HRA, select the option “Allowances exempt claimed in return but not in Form 16”
   9. If the mismatch has occurred due to section 80 deductions, select the option “Deductions claimed in the return but not in Form 16”
   10. Justification/Remarks: If you have anything specific to explain regarding the calculations or amounts considered in calculation, do mention such details there.

Note: You will have to attach the supporting documents regarding the amounts of discrepancy before you submit your response. (e.g., rent receipts, life insurance statement, home loan interest certificate, Form 16, Form 16A etc.)

 Click on “Submit”. Once you submit your response, you will see an acknowledgement screen.