The Income Tax Department has a keen eye on the details provided by taxpayers in their income tax returns.
If any errors or discrepancies are spotted, they issue a notice to the taxpayer, asking for corrections. Before diving into a full assessment, they first send out what’s called a Notice under section 143(1)(a).
This notice outlines the proposed changes or adjustments that might be made to the filed return. It’s like a heads-up before the final call.
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What’s a notice under Section 143(1)(a)?
It’s a notice about possible changes in your tax return. The Centralised Processing Centre in Bengaluru handles this. It’s not the final decision, but a first message about the tax calculation based on your info. This notice shows any mistakes or changes in your return. You get a chance to fix things before they finally decide.
Why did you get this notice under Section 143(1)(a)?
You might get it for different reasons:
Notice under 143(1)(a)(i): They send this when there’s a math mistake in your return. It says where the numbers don’t match between what you said and what they calculated.
Notice under 143(1)(a)(ii): You get this if there’s a wrong claim in your return. It means:
Some parts of your return don’t match.
You missed giving some info.
You claimed more deduction than you’re allowed.
Notice under 143(1)(a)(iii): If you file your return after the deadline and claim a loss, they’ll send this notice. They won’t let you claim the loss if you file late.
Notice under 143(1)(a)(iv): You’ll get this if you claim an expense in your return that an audit report says you can’t. If you still claim it, they’ll disallow it.
Notice under 143(1)(a)(v): If you claim certain deductions but file after the deadline, they’ll send this. You can’t claim these deductions if you file late.
Notice under 143(1)(a)(vi): This notice comes if there’s a mismatch in your salary details or TDS. It means:
Your business income doesn’t match what’s in Form 26AS.
Your salary on your return doesn’t match what’s in Form 16.
Your taxable salary in your return doesn’t match what’s in Form 16.
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How long do they take to send the notice?
They can send it within nine months after the financial year ends in which you filed your return.
For example, if you filed your return on July 25, 2023, they can send the notice until December 31, 2024. That’s nine months after the financial year ends.
What’s the deadline to reply?
You must reply within 30 days of getting the notice.
If you agree with the changes, you can accept them. If you disagree, you need to explain why. If you partly agree, you should still explain.
In all cases, you can submit a new return under Section 139(5).
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How to reply?Â
Log in to the e-filing portal and go to Pending Actions > e-Proceedings. View the notice and download it. Respond to each change they mentioned. Review your responses and e-verify them.
