What is section 143(1)(a)?
As per latest amendments and provisions of income tax act, there are various new provisions related to income tax proceedings and assessment procedure being included. In order to this there is a new Section which is inserted with the assessment year 2018-19 called as 143(1)(a).
According to the provisions of income tax act 1961 read with section 143(1)(a) where any assessee files its return of income not correctly and by mistakenly it provides the details of income and deductions, in such case the notice would be issued.
It is only an Intimation and not a Scrutiny/ Assessment Order. Intimation under Section 143(1) is an auto-generated letter by the computers of the Income Tax Department without any human interference.
How to make a response against the notice u/s 143(1)(a)
After receiving the notice under this section there is a online process to filing the response of it with the department. There is no need to file the response offline today. You have to follow the following procedure to make response with the department:-
• First of all need to accumulate the return of income which is filed, relevant documents, Form 16A, Form 26AS and find out the reasons of issuance of notice.
• Go to ‘e-Proceeding’ menu option and where as you will find ‘e-Assessment option.
• After clicking “e-Proceeding” you will have to click on adjustments under section 143(1)(a).
• After this you will find there are options on the online portal that you have to make response i.e. Agree, Disagree.
• If you are agree with the demand or notice which is issued then necessary modifications and adjustment you have to do and have file a revise return with paying also additional tax which department demands.
• If you are disagree with the adjustments, then you will have to file the valid reasons thereof of disagreeing of that notice or demand at the online portal.
Conclusion
There is no need to panic about the notice. Now the Income Tax Department has started processing all the returns.Hence, if your deductions or exemptions mentioned in your Form 16, Form 16A or Form 26AS do not match with that of your deductions mentioned while filing ITR; then you are likely to receive intimation u/s 143(1)(a). You need to respond to the intimation within stipulated time along with providing relevant supporting documents.
