U/S 143(1) Notice

How do I reply to a U/S 143(1) notice from the Income Tax Department?

Hey @TanyaChopra

An Intimation u/s 143(1)(a) is issued when there’s a mismatch between your tax credit statement i.e. Form 26AS and your tax return. This happens through automated checks at CPC (Centralized Processing Center) in Bangalore where your returns are processed.

You can respond to this intimation by registering and logging in to your account on the Income-tax website. You need to determine how you’re going to be responding to the intimation - there are three options available.

  • Agree - This means that you agree with the mismatch. If you do choose this option, you’ll also have to revise your filing.
  • Partially agree - Some of the mismatch is true, the rest of it isn’t - so you’ll choose this option and will need to revise your filing.
  • Disagree - This would mean that you’re not accountable for the mismatch and as a next step, you’ll provide accounts that add up to the difference in mismatch.

As you might imagine, there’s no real need to panic here as the intimation can be easily taken care of.

Hope this helped! If you have any further questions, feel free to ask.