What does Intimation U/S 143(1) of Income Tax Act mean?

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• Sir,

  With due respect, I am to state that communication of adjustment u/s143(1(a) is of I.T.Act, 1961 which indicates comparison, income as per return, income as per form, proposed addition of income, is not understandable.

  Please guide me as to what does it mean.

  Regards.

  • Please wait for few days at it seems to be some bug from Income tax department.

• Hi! I have also received a similar email. In my case, the mismatch is due to the savings/deductions mentioned.

  My company asks for all the proofs of incomes & investments in January itself so that they have enough time to prepare the Form 16 for all the employees and I couldn't get them all in time so I had provided them directly while filing the ITR. This has caused a mismatch in the taxable income after deductions as it's different in Form 16 (provided by company) and the details filed in the ITR.

  Is this a concern?

  • Please wait for few days at it seems to be some bug from Income tax department.

• Sir
  I received a mail like intimation u/S143(1) and there is only four column like
  I:-form for comparison
  ii:-income as per return
  iii :-income as per form
  iv :- proposed addition of income
  (ii-iii )
  And there is no column of net amount payable or receivable
  So what is the next process please inform me

  • Please wait for few days at it seems to be some bug from Income tax department.

• I too received the communication from income tax to adjust my income.
  I have declared less income from Form 16 because there were few deductions which i made after the due date is passed and my employer did not consider those investments.

  So do let me know what information i need to provide Income Tax during response, any sample response if any one have, please do share

  • Please wait for few days at it seems to be some bug from Income tax department.

• I have receive email from income tax dept with details below,
  communication on proposed adjustment u/s 143(1)(a) from the Income Tax Department, Centralized Processing Center (CPC) with respect to the return of income filed by you for the PAN and Assessment Year 2017-18.

  Part - A
  Adjustments u/s 143(1)(a)
  ***************************
  Iv -Addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return-143(1)(a)(vi)

  Sl.no Form used for comparison (i) Income as per Return (ii) Income as per Form (iii) Proposed addition of
  income (iv)= (ii) - (iii)
  1 Form 16-Salary Income 616668 815925 199257
  2 Form 16-Gross Total Income 616668 815925 199257
  3 Form 16-Taxable Total Income 381670 580925 199255

  what need to do be done for that

  • The communication tells you that the ITR you filed, you have declared salary income of Rs 6,16,668 while as per Form 26AS or Form 16 the income should have been Rs 8,15,925.
    Accordingly your total tax has changed and you would need to pay more taxes if you agree with the new computation.

    • I am facing a similar issue. So what needs to be done for that? How to rectify this?

      • You'll need to pay additional taxes and file revised return.

• Sir, I just got one similar to that of Mr.Malay Dasgupta. The difference in taxable income in my case is because bank interest report. As per the interest statement by the bank, the actual interest paid is Rs.19674/-. But there is another entry in the statement which shows "interest accrual" and the figure is Rs.85880/-. (I think this is the overall interest accrued on fixed deposits hitherto.) 26AS shows this amount as "amount paid/credited". So the system finds a mismatch between 26AS and return filed and proposes adjustment. They have given a 30 day response period. An online response is advised under the “e-proceeding" section of the tax site, but I see nothing listed there. When I try the "rectification" section, it returns an "invalid intimation reference number" error. How should I proceed online/offline?

  • Please wait for few days at it seems to be some bug from Income tax department.

• Dear Tax payer,

  Please find attached the communication on proposed adjustment u/s 143(1)(a) from the Income Tax Department, Centralized Processing Center (CPC) with respect to the return of income filed by you for the PAN BYRxxxxx2Q and Assessment Year 2017-18.

  The attachment is password protected. To open the attachment, please enter your PAN in lower case and date of birth in case of individual tax payers / date of incorporation for non-individual tax payers in DDMMYYYY format without any space between the PAN and date fields. For example, if your PAN is ABCDE1234A and date of birth /incorporation is January 1, 1985 then the password will be abcde1234a01011985. The date of birth / incorporation should be same as furnished to the Department and available in the Income Tax Department PAN master (as printed on the PAN card).

  The digital communication is authenticated by a digital signature obtained from a certifying authority under the Information Technology Act, 2000. To know the process of validation of digital signature, please click here https://incometaxindiaefiling.gov.in/portal/downloads10-11/cpc/DigitalSignatureValidation.pdf.

  Deputy Commissioner of Income Tax,

  CPC, Bengaluru

  Note: Income Tax Department does not seek any tax payer information like user name, password, details of ATM, credit cards, etc. Tax payers are advised not to part with such information on the basis of emails.

  This Email is system generated. Please do not reply to this email ID. For any queries, please call CPC on telephone number 1800-4252229, 1800-1034455 (Toll Free) and quote the Communication Reference Number mentioned in the attachment.

  • This is genuine email as the link takes to the income tax return filing website!

  • Hi got a message like above one and I did not get pdf when I clicked on above link please let me know whether it s a genuine one or fake

    Thanks in advance

    • Its difficult for me to guess if the email is genuine or fake without viewing it. Ideally 143(1) is attached in form of PDF and the mail comes from intimations@cpc.gov.in. Check these features in email to determine if its fraud!

      • I am an IT guy and this thing is not enough to check if the mail is coming from proper source or not. I can send you mail from Donald Trump and can multiple pdf to it. So just check the content and even if its demanding any money than use the income tax department site to validate it.

• Sir , I received an intimation from ITAX Dept under Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961. where in it is mention as follows-

  form used for comparison

  1 Form 16- deduction
  2 Form 16-Taxable Total Income

  Income as per return
  150000
  0

  Income as per form
  0
  801911

  proposed addition in income

  150000

  150011

  I am a senior citizen ,deposited Rs 150000 under 80C and claimed deduction under 80C ,I failed to understand why deduction shown nil in as per form column.

  • Please recheck your ITR form. This can only happen if there was error in your ITR.

    Sorry but the query is not entirely clear to me!

• Sir , I received an intimation from ITAX Dept under Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961. where in it is mention as follows-

  form used for comparison Income as per return income as per form proposed addition in income
  1 Form 16- deduction 150000 0 150000
  2 Form 16-Taxable Total Income 651900 801911 150011

  I am a senior citizen ,deposited Rs 150000 under 80C and claimed deduction under 80C ,I failed to understand why deduction shown nil in as per form column.

• Please sugegst me as i have received the below info from income tax dep

  Adjustments u/s 143(1)(a)
  1 Form 16-Taxable Total Income 255910 | 455914 | 200004
  2 Form 16-Gross Total Income 419882 | 619882 | 200000
  Addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total
  income in the return-143(1)(a)(vi)
  (vi)
  Sl.No Form used for comparison Income as per Return Income as per Form Proposed addition of income
  (i) (ii) (iii) (iv)= (ii) - (iii)
  Page

  • You can refer How to Respond to Notice u/s 143(1)(a)?