Whenever there are differences in tax or interests or refunds in between submitted form 16. 26AS and ITR then the person will receive an intimation from the income tax department under income tax section 143(1)a. Here you can know how to respond to the proposal of adjustment under income tax section 143(1)a.
About Income Tax Section 143(1)A
- Notice U/S 143 (1) A is an intimation of adjustments
- You have to respond to the notice within 30 Days
- You should file the response in online only
- You can also react in case demand is not Justified
Reasons for getting notice U/S 143(1) a from Income Tax department:
- Mismatch of Income between ITR and form 16,16A & 26as
- Income from other sources (Interest received from Bank and Fixed Deposit Interest) not shown in ITR
- Mismatch of deduction Chapter IV in from 16 Vs ITR
- HRA calculation difference between form 16 and ITR
- Mismatch of deduction of interest on home loan
- Wrong calculation of tax, Interest & penalty
- ITR filling submit without payment of tax
- If refund wrongly claimed.
Example for adjustment of the filling process of section 143(1)(a) of Income :
When we get the notice from income tax department for Interest received on fixed deposit is not considered in ITR
Open the notice and see the second page
Also read: Download form 16 in Excel for ay 2019-20
Step-1 :
- Login to e-filing in www.incometaxindiaefiling.gov.in with your user id and password
- Now click on the e-proceedings option in e-proceeding
- Select the Adjustment u/s 143(1)(a) option
- Click the Submit option and you will see the mismatches
Step-2 :
After adjusting the mismatches, pay the difference tax though e-tax and fill the challan details in the Self-assessment payments box.
Step-3:
After submission, you will get the reference number and click on the reference number and get acknowledgement.
