Surrender of ulip

I purchased a single premium ULIP for Rs.99000/- on 7.10.2010. The same has been surrendered on 10.8.2016 for Rs.128200/-, TDS done Rs.1282/-. Sum Assured Rs.124875/-. Maturity date of ULIP 7.10.2020.

In my tax return I offered 128200-99000= 29200/- as taxable. But have received 143(1)(a)(vi) for mismatch of income as per 26AS and as offered in IT return.

What will be taxability in my hands, considering no benefit u/s 80C has been taken?