{"id":8379,"date":"2017-07-28T10:54:17","date_gmt":"2017-07-28T05:24:17","guid":{"rendered":"http:\/\/www.apnaplan.com\/?p=8379"},"modified":"2020-06-19T14:14:41","modified_gmt":"2020-06-19T08:44:41","slug":"received-communication-us-1431a-for-pan-for-the-ay-2017-18","status":"publish","type":"post","link":"https:\/\/www.apnaplan.com\/received-communication-us-1431a-for-pan-for-the-ay-2017-18\/","title":{"rendered":"Received “Communication u\/s 143(1)(a) for PAN XXXxxxxxXX for the A.Y. 2017-18” – What Next?"},"content":{"rendered":"

A lot of tax payers who had filed their return for AY 2017-18 have received email from intimations@cpc.gov.in<\/strong> with subject \u201cCommunication u\/s 143(1)(a) for PAN XXXxxxxxXX for the A.Y. 2017-18<\/strong>\u201d. The email reads as follows:<\/p>\n

\"Communication
Communication u\/s 143(1)(a) for PAN XXXxxxxxXX for the A.Y. 2017-18<\/strong><\/figcaption><\/figure>\n

The PDF attachment is a notice from Income Tax Department with Subject \u201cCommunication of proposed adjustment u\/s 143(1)(a) of Income Tax Act, 1961\u201d.<\/strong> You can read the complete letter below:<\/p>\n

\"Communication<\/a>
Communication u\/s 143(1)(a) for PAN XXXxxxxxXX for the A.Y. 2017-18 <\/strong>(Click on picture to enlarge & Read)<\/em><\/figcaption><\/figure>\n

Here are important points:<\/strong><\/span><\/p>\n

The letter essentially says that there is a mismatch between the income and deduction you have filed when compared to Form 16, Form 16A or Form 26AS<\/strong>. So the income tax department has given a time of 30 days to respond to the notice.<\/p>\n

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It goes on to say \u201cIn case, no response is received within 30 days (thirty days) of issue of this intimation, 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 in this matter.<\/strong>\u201d<\/p>\n

Then it goes on to show the calculation as below:<\/p>\n

\"Calculation
Calculation as Per Income Tax Adjustments u\/s 143(1)(a)<\/strong><\/figcaption><\/figure>\n

Unfortunately the calculation is confusing and many taxpayers get confused on what it means.<\/strong> What is happening the income tax department is making the deductions you claimed while filing returns under Chapter VIA (which includes 80C, 80CCD(1), etc.) as invalid.<\/span><\/strong><\/p>\n

As in the above example,<\/p>\n