sec 143(1)a

What is notice u/s 143(1)(a) of Income Tax Act?

The income Tax department sends this notice seeking a response to the errors / incorrect claims / inconsistencies which attract adjustment(s) under Section 143(1)(a) of the I-T Act.

In the AY 2017-18, several taxpayers have received this notice. A number of taxpayers who had filed their returns for AY 2017-18 had received emails from the Central Processing Centre (CPC) seeking clarification under Section 143(1)(a) of the I-T Act for the mismatch between the income and deduction when compared to Form 16, Form 16A or Form 26AS.

Recipient of the mail is given a time period of 30 days from the date of receiving the intimation to send a response. If the recipient fails to respond, the return is processed after making necessary adjustment(s) u/s 143(1)(a), without providing any further opportunities in this matter.


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