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Response to income tax u/s 143 1

Amit Gupta (navi mumbai ) (152 Points)

26 November 2018

one of my clients received intimation u/s 143 1
now under which section we need to respose ?
return is filed after due date.

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ANIMESH CHOWDHARY (Practicing CA) (305 Points)
Replied 26 November 2018

Procedure for Responding to CPC against Proposed Adjustment u/s 143(1)(a) of the Income Tax Act,1961

Log in to the Income Tax Department website (1)
Go to “E-Proceeding” Tab and choose “E-Assessment/Proceeding

Click on “Prima Facie Adjustment u/s 143(1)(a)”

Now you can click on “Reference ID” link to see the notice received to you on mail.

If you want to directly submit the response, click on “Submit”.

Now you can see a list of all the mismatches which were mentioned in your intimation notice received on email.

Click on the dropdown under the column “Response” and choose any of the two responses.
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.
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.

Fill in the details as mentioned below: TAN of the employer (available in the Form 16)
Deduction made under section: Enter 192 if you have made a deduction against salary income
Amount paid/credited by deductor: Check your Form 16 Part A for this number
Nature of Receipt as per deductor: Salary (If income earned is from salary)
Income/Gross Receipt as per return: Enter the income after taking the deduction into account.
Head of Income/Schedule under which reported in the return: 1 (accepts only numeric value)
Reason: Select the appropriate reason and submit response against your intimation –
If mismatch has occurred due to HRA, select the option “Allowances exempt claimed in return but not in Form 16”
If the mismatch has occurred due to section 80 deductions, select the option “Deductions claimed in the return but not in Form 16”
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.

adjustment reasons So you have to respond it in e-mode at www.incometaxindiaefiling.gov.in

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sharma852 (student) (280 Points)
Replied 26 November 2018

No need to respond if its just intimation u/s. 143(1), and if there is no discrepancy between ITR filed and the assessment.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 26 November 2018

Yes... I agreed to Mr Sharma852...

The intimation u/s 143(1) is issued to Assessee is commonly by ITD...
You can check out the details of mismatches if any as per intimation and your computation. If no more mismatches then simply leave it.

In case any mismatches then take action based on the mismatches...

(Ask with more details then You can get exact solution from Our CCI Experts).

2 Like

Paresh Raut (other) (264 Points)
Replied 26 November 2018

Agree with Raja P M sir

2 Like

Nitesh bind (Student CA Final ) (12692 Points)
Replied 27 November 2018

That is just an Intimation (information) about the status of your return. There is no question of replying against it unless there is any discrepancy from income which was shown by you in your return from that of Return Processed u/s 143(1).

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