-
What is Section 143 1 a of Income Tax Act?
It is a preliminary notice issued by the Income Tax Department if there are mismatches or errors in your ITR. It allows adjustments before final processing.
-
Why do I get a notice under section 143 1 a?
Common reasons include arithmetical errors, incorrect claims of deductions, mismatch with Form 26AS, or disallowed carry-forward of losses.
-
How much time do I get to reply?
You must reply to the notice within 30 days of receiving it on the Income Tax portal.
-
What happens if I don’t respond within 30 days?
If you fail to reply, the adjustments proposed in the notice will be accepted automatically, and additional tax demand may be raised.
-
Can I reply to section 143 1 a notice online?
Yes, replies are submitted online through the Income Tax e-filing portal using your login credentials.
-
Is Section 143 1 a a final assessment?
No, it is not a final assessment. It is only an intimation or adjustment made while processing your ITR under section 143(1).
-
Do I need a CA to draft the reply?
While it is not mandatory, having a tax professional or CA helps in drafting an accurate and effective reply, reducing chances of rejection.
-
Can deductions be disallowed under section 143 1 a?
Yes, if deductions claimed are higher than allowed by law or not supported by documents, they may be disallowed.
-
Is there a penalty for not replying?
There is no direct penalty for not replying, but the proposed adjustments will be confirmed, which may increase your tax liability.
-
How does Ebizfiling help in replying to such notices?
Ebizfiling reviews your notice, prepares a professional reply, submits it online, and ensures you remain compliant with the Income Tax Act.
-
What documents are needed to reply to Section 143 1 a?
You need your ITR copy, Form 16/16A, Form 26AS, proofs of deductions claimed, and any relevant supporting documents.
-
Can I challenge a notice under Section 143 1 a?
Yes, you can provide explanations and upload evidence while replying. If you disagree, you can also appeal later.
-
Is Section 143 1 a notice common?
Yes, many taxpayers receive this notice because even small mismatches between ITR and Form 26AS can trigger it.
-
Can a salaried employee also get a Section 143 1 a notice?
Yes, salaried employees often receive it if TDS claimed does not match with Form 26AS or deductions exceed limits.
-
What should I do immediately after receiving this notice?
Log in to the Income Tax portal, download the notice, review mismatches, and collect documents to prepare a reply.
-
Can I revise my return after receiving Section 143 1 a notice?
Yes, if you realize there is an error, you can file a revised return before replying to the notice.
-
Is Section 143 1 a the same as scrutiny assessment?
No, scrutiny assessment is done under Section 143(3) and is more detailed. Section 143 1 a is only a preliminary adjustment.
-
How is tax demand raised under Section 143 1 a?
If adjustments are accepted or not replied to, the system automatically raises demand for additional tax payable.
-
Can refunds be adjusted in a Section 143 1 a notice?
Yes, if a refund was claimed and adjustments reduce it, the refund may be reduced or nullified.
-
What if I repeatedly ignore Section 143 1 a notices?
Continuous non-compliance may lead to demand notices, interest charges, and even scrutiny under higher sections of the Act.