One of my friends called me in a worrying voice telling me he had received an email from Income tax department with subject “Intimation U/S 143(1) for PAN ABCxxxxx4A AY:2019-20”. As with most of us, any communication from taxmen makes us worried and it was not much different for my friend.
Are you in the same boat and have you also received similar email from [email protected] with similar subject? And are you worried about what it means for you?
Well worry not! Intimation U/S 143(1) is sent by Income Tax department in response to the Tax returned filed by you. As the subject suggests “Intimation” – the communication intimates the tax payer about, any tax and interest payable or if you are eligible for refunds.
Also Read: 23 most common Investments and how they are Taxed?
This is done by the computer without any human intervention and checks for following two things:
- Any mathematical error or
- any incorrect tax claim
What you need to do is open the attached zip file. The zip file contains a PDF file which is password protected. To open this PDF following is your password.
The password is your PAN Number in lower case followed by your date of birth in DDMMYYYY format. So if your PAN Card Number is ABCDE1234A and date of birth is January 1, 1985, then your password would be abcde1234a01011985. The date of birth should be one which is mentioned on your PAN Card.
Download: The ultimate ebook guide to Save Tax
Just scroll down and at the end of all calculations you would see two headings.
- Net Amount Refundable
- Net Amount Payable
In case there is ‘0’ in front of both as in the picture above, it means that your tax return filing was perfect – you neither need to pay any more tax for the year nor you would get any tax refunds.
In case some amount is mentioned for “Net Amount Refundable” then its good news and you would soon get that amount in your bank account. And if “Net Amount Payable” has some amount mentioned, then you need to pay that much tax to Income tax department.
In case you think there is some error in the calculation sheet, you should consult a qualified CA or good tax expert for further action.
Hello,
I have received communication with subject “Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961.” There is a mismatch of 168 rupees in interst of refundable money.sr plz tell me what is my next action .
If you agree with the adjustment please pay the additional taxes
Hello,
I have received communication with subject “Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961.” There is a mismatch of 4 rupees which is resulting Net payable amount of Rs. 10/-.
In the e-filing site (unser details of Acknowledgement), it is saying me to file rectification request .What should I do now. Shd i pay Rs. 10/- & file rectification request. If yes, then what shd i put in ‘Rectification request Type’.
Pl advise.
I don’t think it should be required. Any difference below Rs 100 should not be anything to worry.
The e- Proceeding form has bugs and it adds income across rows – as shown above, What to do in this case ?
it add two times as my taxable income, if i agree.
should i accept there wrong calculation and refile again ?
yes
is it mandatory to revise Income Tax return after giving response (Agree/Disagree) on E proeedings?
You need to Revise your returns in case you agree with the notice. In case of Disagree No need to file revised returns!
i have Rent & 80C Documents but i have uploaded only 80 CCC. now i would like to upload House Rent receipts.is it possible?
I don’t think so. Once you have replied to the notice you cannot edit it!
is there any solution?
I am not aware of any. You might want to call Income Tax Helpline.
Hi, I have received Intimation u/s 143(1) notice.
There is discrepency in my ITR form to that of the Form 16, i have added some 67k deductions in my returns expecting some returns but i dont have any proofs for them.
Now i am trying to file e-Assessment in incometax site. it is present as below
Income Asper Return Income Asper form16 variance Form used for comparision Response
95680 28126 67554 Form-16 deduction Agree/Disagree
329770 397321 67551 Form-16 total taxable income Agree/Disagree
If i click on agree on both column, it is showing as “Additional income of 135105 appearing in Form16/Form26/Form16A shall be added as the same has not been included in the total income in return”
But i have added only 67k as deductions but it is showng the double of it(135k), what to do now, how can i proceed in refiling.
Have already mentioned in the post its an error. Just pay additional tax and revise your returns after accepting!
I am still not getting it why should i pay additional tax. i have already paid taxes for what i earned.
can you plz clarify
If you have paid taxes then just revise returns!
Thanks, one last question ,my gross salary in form-16 is 5.09l and under column “Less: Allowance to the extent exempt under section 10” (HRA i suppose ) 87k amount got deducted from it so total gross income comes to 4.2l and after 28k 80c deductions totally ~10k got deducted as tax.
Now while filing revised returns i have column as “income from salary” if i give it as 5.09l then total tax amount is coming as ~28k which is wrong , if i give it as 4.2l then total tax is coming correctly as 10k.
which amount should i give, if i give 4.2l under “income from salary” , again will i receive any notice for it??
Please help
4.2L is the right amount
I mistakenly “adder for addition” for 80C amount which was non-taxable amount. Example, it was 17000, so its showing me addition of 35000.. which is wrong calculation. I have only proof of 17k../.. But since I have agreed for addition, do I need to pay the tax. 🙁 please suugest
After agree you are suppose to file a revised return. File it with correct figures!
I got notice under section 143(1)(a) as i have shown less income..that is due to my employers contribution to PF. Instead of showing it under deduction I have already deducted from Income from Salary head. so I have revised my return by adding that income..But i have not resonded online to e proceeding. Is it necessary to give reply..Can i give reply now as i have already revised my return..Plz guide me urgently.
As you have already revised there is NO harm in responding as “Accept”
But can I now respond it… I have revised first n responding later.. Is it ok
yes
As I have said already that I have revised my return before submitting online response. And as u saying I can response later as ‘agree’ but now when I gong to response it is showing message that you have already revised your return…now I can’t able to submit my online response.. Is it OK whether it will create problem while processing my return.. Plz reply ..
It should be OK.
Dear Sir
I have received a notice u/s 143(1)(a) for data mismatch. I claimed the 80C deduction more than what was i claimed in form 16. But they are requiring clarification for addition of Rs. 45250/-. Actually I claimed extra deduction but I don’t have the proof of that. If I accept this addition then can they impose the penalty or interest for claiming wrong deduction ?
Just accept and revise the tax return. This would lead to additional tax which you need to pay. Penalty if any would be on the additional tax which would be auto-computed while you fill ITR.
HI,
I have received the communication from CPA under the Adjustments u/s 143(1)(a), i didn’t include the FD amount credited into my account while filing the return but TDS on same amount has been deposited. it’s reflected in 26AS form also,
I could see that in 26AS form, say Amount 10000 Rs has been credited into my account by bank, on which Tax Deducted and TDS deposited at 10 % Rate.
Unfortunately I forget to include that amount 10000 Rs in my Gross salary and looks like, here is the mismatch. i am agree that this is an real issue but…
while submitting the response, it displays 3 rows(Other income,Form 16-Gross Total Income & Form 16-Taxable Total Income) that i need to agree for addition and not agree for addition. instead of 3 ROWS, it should only display 1 row i.e variance in Gross salary instead of 3 rows. please clarify my doubt for following points.
1: Since on FD amount TDS has already been deducted, why this is showing 1st ROW,
2: Form 16-Gross Total Income only should be display why Form 16-Taxable Total Income row is being displayed.
3: When I select agree for addition, it adds 10000 Rs 3 times, i am agree only for mismatching Form 16-Gross Total Income not for other options.
Please let me know, How i can proceed ?
Agree for all 3 rows and file a revised return including the interest income.
why i should agree for all three 3 rows. I have already paid TDS on FD. I can agree on Gross Total income row not for others,
why you are saying interest income ? it is not an interest income but mature FD income.
Mature FD income is interest income
I didn’t claim for Rental receipts through my employer. However, I have added this via deducting in taxable income through the cleartax….now it said I have additional propose income email like
ITAX Dept under Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961.
When I called yes they said it will take 3-4days and I waited and still don’t see anything listed under eproceedings…i can understand this is due to heavy server load…But just want to understand. For rental receipts what should I do to claim as it is proposing additional income when it found there is a error with original vs filed….what forms i have to fill and what is the process…do I need to appoint any chartered account just for this…I am suppose to get some refunds due to my rental receipts…please assist
You can refer to our post on How to Respond to Notice u/s 143(1)(a)?. For HRA you will need to upload Rent receipt. Remember the receipt should contain your landlord PAN number if the rental is more than Rs 1 lakh for the financial year.
Hi
I did not include interest from FD while filing my income tax. Now I got an intimation 141(1)a. When I login on https://incometaxindiaefiling.gov.in and try to submit the response, it displays 3 rows that i need to agree for addition and not agree for addition. One is for the interest that was missed (11676), the second one is for the gross total income that was filed and the third for the taxable income that was filed. Each showing a difference of 11676.
When I select agree for addition for first row, it displays “An addition of 11676 appearing in form 26AS/Form 16A shall be added as the same has not been included….) When I select agree for addition for the second and third row, it adds 11676 each time and says “An addition of 35028 appearing in form 26AS/Form 16A shall be added as the same has not been included….)
Can you please let me know which one should i agree for addition since it was only 11676 that i missed to add and not 35028. And if i should select any 2 for disagree for addition then what should be the reason i specify.
I is compulsory to submit my response for this intimation or can i file a revised return. If i can, file a revised return withould responding to the intimation then, how will I have to pay the balance tax before i file a revised return.
There is bug in the module and its adding all 3 rows even though it points to the same amount and hence you are getting (3 X 11676). Do not worry, you can agree to all 3 and file a revised return.
Even if you do not take any action, the system would automatically add that amount to your income and adjust refund accordingly. In case additional tax is payable do pay the tax.
You can refer to our post on How to Respond to Notice u/s 143(1)(a)?.
Thank you Amit for the answer.
I agreed to all the three and submitted the response. Now, after calculations I have to pay an additional tax of 790 Rs. Should I pay this tax and then file a revised return. If yes, how do I pay this tax online before filing the revised return.
OR
I file a revised return with the additional tax to be paid and the income tax department will send a demand notice and then I pay the tax. Please suggest.
You should first pay additional tax – Use Challan 280 to Pay Self Assessment Tax Online AY 2017-18. Then you can file a revised return.
Hi,
I have also received same mail, but in my I can see one entry in “form 16A/16-other income” as some income( which I suspected the home price which I bought last March).
When I checked Form 26AS, and was surprised to see the entry were seen in Part A2(Details of Tax Deducted at Source on Sale of Immovable Property u/s 194IA(For Seller of Property)).
But I am buyer of property and not seller so it shouldn’t be my income. And the entry was expected in Part-F(which is for buyer).
(I have already paid 1% TDS at the time of payment on behalf of seller in form 26QB.)
Can you please help me what can I do in this matter. I have checked compliance section in portal but it was showing no records found.
You can contact TIN Call Centre, National Securities Depository Limited, 3rd Floor, Sapphire Chambers, Near Baner Telephone Exchange, Baner, Pune – 411 045 Tel: 020-27218080 Fax: 020-27218081
This is really confusing situation …
What should we do against this notice ?
The “E-Proceedings > E-Assessment/Proceedings” section displays message as ‘No records found’
All the tax calculations and deductions are in order, and as mentioned in this article, looks like the IT dept software bug has caused this issue
Can we ignore the notice safely OR wait for further clarification / correction letter fro IT dept ?
Please advise ..
It takes 2-3 days time to display after you have received notice. Wait for a few days because you would not be able to do anything today as the servers are already down!
same Query guys ,,any help ??
You can refer to our post on How to Respond to Notice u/s 143(1)(a)?.
I also received 143 notice. Showing mismatch in 16A form & return file.i check in 16A. form,26s,return form everything is ok.FIgure. showing it is my housing.loan interest.What can I do.
You can refer to our post on How to Respond to Notice u/s 143(1)(a)?.
Hi Sir,
I have recevied communication with subject “Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961.” and below details are mentioned
i am not getting what require to do and this proceeding are not coming under e-processdings.
I am unable to update feb 2017-and march 2017 my 30000 SIP saving to employer and they deducted tax at time of return file i minu 30000 from my tax able income and 30000 i put saving under 80C.
Form used for comparison Income as per Return Income as per Form Proposed addition of income
Form 16-deduction 146220 116220 30000
Form 16-Taxable Total Income 682340 712338 29998
please suggest.
Ankur Seth
Please wait for few days at it seems to be some bug from Income tax department