If you have filed an income tax return, the income tax department will issue an intimation under Section 143(1)a to intimate you about the return filed by you and whether it is complete or not . This step is therefore a process used by the Income Tax Department to analyze and verify taxpayers’ returns. If you have received such notice, there is no need to worry, let us explain and help you understand.
What is Section 143(1)(a)?
The Income Tax Act, 1961, Section 143(1)(a), authorizes the Income Tax Department to convey recommended modifications or discrepancies detected in the ITR filed by you. This section authorizes the department to notify the taxpayer of any inconsistencies, errors, or discrepancies in the income, deductions, or tax calculations disclosed in their return.
What is the password to open a file of intimation under section 143(1)(a)?
The password to open intimation sent by income tax is your pan number followed by your date of birth. pan number is all in small and date of birth shall be in DDMMYYYY format.
When is Intimation under Section 143(1) sent?
In most cases, notification under Section 143(1) is provided after the taxpayer has filed their income tax return and the government has processed it. It is usually a preliminary evaluation performed by the Income Tax Department’s Central Processing Centre (CPC). Taxpayers should receive this notification within a few days or months of submitting their taxes, and it is usually sent electronically to the taxpayer’s registered email address.
Section 143(1)(a): Communication of Proposed Adjustment
The intimation communicates recommended modifications, if any, that the department thinks necessary based on a preliminary evaluation under Section 143(1)(a). This could include income differences, deductions, exemptions, or any other irregularities discovered throughout the assessment.
Different Types of Intimation you may receive under Section 143(1)(a)
Unclaimed Deductions or Exemptions
When a taxpayer claims deductions or exemptions that are not stated on their Form 16 (issued by the employer) but are shown on Form 26AS (the taxpayer’s tax credit statement), this is one of the most prevalent causes for obtaining an intimation.
No Tax Payable or Refundable
This is a type of intimation which means your ITR file is accepted without having to adjust anything further. whatever was the outcome of your return like No tax payable or some refund situation. Department will accept it and send this email to you under this section.
How to Deal with Intimation under Section 143(1)
1. Review Intimation Carefully
After receiving notification, the taxpayer should carefully study the proposed modifications and the department’s reasoning. Check to see if the modifications are correct or if there was any confusion.
2. Verify Documents
To find the differences pointed out in the notice, compare the information on your income tax return, Form 16 (supplied by your employer), and Form 26AS (tax credit statement).
3. Respond Promptly
If you agree with the proposed changes, you can accept them by not acting. If you disagree, you must answer quickly. This is possible via the Income Tax Department’s e-filing system.
4. File Correction
If you believe the department’s proposed changes are erroneous, you can make a correction request online, including all relevant supporting papers and reasons.
5. Seek Professional Help
When dealing with difficult issues or unclear how to continue, it is best to seek the advice of a tax specialist or a chartered accountant. Tax Vic provides such service at a very reasonable fees with the help of tax experts.
Relevant Points regarding Intimation under Section 143(1)
- Intimation under Section 143(1)(a) is a preliminary notification from the Income Tax Department, not an assessment order. This has to be sent within one year from the end of the Financial year in which the return is being filed. Example for your ITR of Fy 22-23 which you filed before July 2023, intimation sending time limit for department is till March 2025.
- To avoid future issues, taxpayers should answer within the deadline specified.
- Ignoring or delaying a response may result in further scrutiny and, in extreme cases, a formal assessment by the department.
- Patience is essential when it comes to addressing inconsistencies through rectification or other measures.
Conclusion
Receiving an intimation where differences are pointed out by the department, it is good to check on time or get a tax consultant’s advice as delaying could mean more future troubles. But there is no need to be stressed, as identifying mistakes and filing corrections afterwards can be done online.
Need Professional Guidance?
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