{"id":8432,"date":"2017-08-02T02:09:33","date_gmt":"2017-08-01T20:39:33","guid":{"rendered":"http:\/\/www.apnaplan.com\/?p=8432"},"modified":"2018-05-29T09:32:52","modified_gmt":"2018-05-29T04:02:52","slug":"respond-notice-1431a","status":"publish","type":"post","link":"https:\/\/www.apnaplan.com\/respond-notice-1431a\/","title":{"rendered":"How to Respond to Notice u\/s 143(1)(a)?"},"content":{"rendered":"
\"How
How to Respond to Notice u\/s 143(1)(a) for A.Y. 2017-18?<\/strong><\/figcaption><\/figure>\n

In an earlier Post regarding Communication u\/s 143(1)(a) for PAN XXXxxxxxXX for the A.Y. 2017-18<\/strong><\/a> we had asked readers to wait for further clarity from Income tax department as was communicated by them through their helpline number \u2013 18001034455.<\/p>\n

But it\u2019s more than 10 days now and there have been NO further clarification coming from department<\/strong>, we thought we should start responding to Proposed adjustment u\/s 143(1)(a) of Income Tax Act, 1961<\/span> Notice.<\/strong><\/p>\n

Why taxpayers are getting Notice u\/s 143(1)(a)?<\/h2>\n

The Section u\/s 143(1)(a) existed earlier too but has not been used extensively by tax department. What has happened this time they are sending out notices even if there is slightest mismatch between Form 16, Form 16A and Form 26AS versus the return filed.<\/a><\/strong><\/p>\n

Even for deductions u\/s 80TTA which exempts interest income up to Rs 10,000 in savings bank account which mostly do no figure out in Form 16 are receiving notices. The problem is we still do NOT know what proof tax department would require for this exemption.<\/p>\n

Download: <\/strong>Ultimate Tax Saving ebook with tax calculator FY 2017-18<\/a><\/p><\/blockquote>\n

All pensioners who do not have to submit their investment declaration u\/s 80C too are receiving this notice.<\/p>\n

Other than that salaried employees who have not submitted their investment proofs or rent receipts to their employers and claimed such deductions at the time of filing the return are getting these notices.<\/p>\n

How to respond to Notice u\/s 143(1)(a)?<\/h2>\n

The notice mentions that you should respond to the same within 30 days of receiving it.<\/strong> We list down steps you should follow to respond to the notice.<\/p>\n

Step 1: <\/span>Login to the efiling portal – incometaxindiaefiling.gov.in<\/span><\/strong><\/p>\n

Step 2: <\/span>Goto e- Proceeding > eAssessment menu<\/strong><\/span><\/p>\n

For some tax payers this section may show nothing even if they have received notice. This is because it takes 2 to 3 days for the details to appear.<\/em><\/p>\n

This is what is visible on clicking the above menu options.<\/p>\n

Also Read:<\/strong>\u00a0How are your Investments Taxed?<\/a><\/p><\/blockquote>\n

\"e-Proceeding
e-Proceeding to Reply to Prima Facie Adjustment 143(1)<\/strong><\/figcaption><\/figure>\n

Step 3: <\/span>Click on Prmia Facie Adjustment u\/s 143(1)<\/strong><\/span><\/p>\n

This will open the next screen<\/p>\n

\"e-Assessment
e-Assessment Proceedings Response for Section 143(1) – Screen 1<\/strong><\/figcaption><\/figure>\n

Also Read:<\/strong>\u00a0Best Tax Saving Investments u\/s 80C<\/a><\/p><\/blockquote>\n

Step 4:<\/span> Choose “Submit” to Direct to the next page<\/span><\/strong><\/p>\n

\"e-Assessment
e-Assessment Proceedings Response for Section 143(1) – Screen 2<\/strong><\/figcaption><\/figure>\n

Step 5:<\/span><\/span> Choose to Agree or Disagree<\/strong><\/span><\/p>\n

The details show the same details as present in the notice. Now you have to choose from \u201cResponse\u201d \u2013 Agree or Disagree.<\/strong><\/span><\/p>\n

In case you agree which means the tax department was right in its calculation, you should submit the response and file a revised return within 15 days after paying additional taxes<\/a>.<\/strong><\/p>\n

Also Read:<\/strong> How to file Revised Income Tax return?<\/a><\/p><\/blockquote>\n

\"e-Assessment
e-Assessment Proceedings Response for Section 143(1) – If you Agree for Addition<\/strong><\/figcaption><\/figure>\n

Another thing to notice is if you agree it sums up the Variance \u2013 which is a bug in the system. Both the rows question the same exemption and hence it should have shown addition of Rs 1,59,000 only (as in the above example).<\/p>\n

Also Read:<\/strong> How to pay additional Self-Assessment Tax Online?<\/a><\/p><\/blockquote>\n

However in most cases Taxpayer would disagree to the addition.<\/strong> So if you respond by choosing Disagree, an additional response table opens up at the bottom asking for more details.<\/p>\n

\"e-Assessment
e-Assessment Proceedings Response for Section 143(1) – If you Disagree for Addition<\/strong><\/figcaption><\/figure>\n

Also Read:<\/strong> Detailed explanation on Mutual Funds taxation<\/a><\/p><\/blockquote>\n

The Form for reply is shown below:<\/p>\n

\"Reason
Reason for Disagreement Form<\/strong><\/figcaption><\/figure>\n

The form has the following fields. Read carefully on what needs to be filled:<\/p>\n

TAN<\/strong><\/span><\/p>\n