A 143(1)(a) communication says the Centralised Processing Centre (CPC) plans to adjust your income tax return - usually adding income or disallowing a claim - before it processes your return. You have 30 days from the date of the communication to respond. If you don't, the adjustment is made and you may get a demand.
Common causes
- Income in AIS / Form 26AS not in the return: interest, dividends, a TDS-reported payment.
- Deduction mismatch: 80C/80D claimed in the return but not in Form 16, or the employer reported different figures.
- Losses carried forward when the original return was filed late.
- Arithmetic or table errors - e.g. exempt income shown in the wrong schedule.
How to respond
- Log in to the e-filing portal → Pending Actions → e-Proceedings → open the 143(1)(a) proceeding.
- For each proposed adjustment, choose Agree or Disagree.
- If you disagree, select the reason and explain in the text box with figures - e.g. "Interest of ₹18,400 shown under Income from other sources in Schedule OS, row 1b". Attach supporting documents if allowed.
- Submit before the deadline. Save the acknowledgement.
Agree or disagree?
- Agree if the income was genuinely missed - then expect the processed return with tax and interest. Consider whether a revised return is better (it lets you add the income and claim related deductions properly).
- Disagree if the income is already reported elsewhere, the deduction is valid, or the AIS data is wrong (also give feedback on the AIS itself).
After you respond
The CPC processes your return under 143(1) and sends an intimation. If you still disagree with the outcome, you can file a rectification under Section 154 or appeal.
Under the new Income-tax Act, 2025 (from tax year 2026-27), the section numbers change, but returns for FY 2025-26 and earlier follow the 1961 Act - use the section printed on your notice.
Draft your response - paste the communication and your explanation.