₹ 2999/-

Notice u/s 143(1)(a)(i)

A Notice under Section 143(1)(a)(i) is sent by the Income Tax Department if they find mistakes or mismatches in your income tax return. It points out issues like missing income or wrong claims for deductions. You have 30 days to reply or fix the mistakes.

Notice u/s 143(1)(a)(ii)

Under this sub-section, the notice is issued when there is an incorrect claim in the filed Income Tax Return.

Incorrect claim means:

• The information provided in one part of the Income Tax Return doesn’t match with any other part of the return.
• The required information that should be disclosed in the return has not been provided.
• Deduction claimed while filing the return exceeds the specified statutory limit as per the Act.

Notice u/s 143(1)(a)(iii)

According to the Income Tax Act, a taxpayer cannot carry forward losses if they file their income tax return after the due date. If a taxpayer submits their return after the deadline specified in Section 139(1) and attempts to claim losses, the Income Tax Department will issue a notice under Section 143(1)(a)(iii) to disallow those losses.

Notice u/s 143(1)(a)(iv)

This notice is issued when an expense has been wrongly claimed in the filed income tax return (ITR). If the audit report rejects those expenses and the taxpayer claims them again while filing the return, the claim will be disallowed.

Notice u/s 143(1)(a)(v)

Under this sub-section, a notice is issued when a taxpayer incorrectly claims a deduction in their filed income tax return (ITR). There are specific deductions, such as those under Section 10AA and Sections 80H to 80RRB of Chapter VI-A, that cannot be claimed if the ITR is filed after the due date specified in Section 139(4). If a taxpayer has claimed these deductions despite missing the deadline, the Income Tax Department will issue a notice under Section 143(1)(a)(v).

Notice u/s 143(1)(a)(vi)

A notice under Section 143(1)(a)(vi) of the Income Tax Act, 1961, refers to a specific adjustment made by the Income Tax Department during the processing of income tax returns. This notice is issued when the department identifies discrepancies related to the carry-forward of losses or deductions claimed that are not aligned with the provisions of the law.