Section 143(1)(a) Notice – Proposed Adjustments to Income Tax Return
A notice under Section 143(1)(a) of the Income Tax Act is issued when the Income Tax Department proposes adjustments while processing your income tax return. These adjustments are made at the preliminary processing stage, before any scrutiny or assessment.
While this notice is system-generated, ignoring it or responding incorrectly can result in higher tax demand, reduced refund, or disallowance of deductions.
At N D Savla & Associates, we help taxpayers review proposed adjustments and submit accurate responses to protect their tax position.
What Is a Section 143(1)(a) Notice?
Section 143(1)(a) allows the department to make prima facie adjustments to your return for:
Arithmetical errors
Incorrect claims apparent from the return
Mismatch with Form 26AS, AIS, or TDS statements
Disallowance of deductions where conditions are not met
Incorrect set-off of losses
Before making these adjustments final, the department must give you an opportunity to respond.
Common Proposed Adjustments Under Section 143(1)(a)
Taxpayers commonly receive this notice due to:
TDS mismatch between return and Form 26AS
Late filing of return affecting deduction eligibility
Disallowance of Chapter VI-A deductions
Incorrect reporting of salary or interest income
Mismatch in capital gains computation
Errors in tax calculation or advance tax credit
Many proposed adjustments are automated and can be corrected with proper clarification.
Why You Should Respond Carefully?
If no response is submitted within the prescribed time:
Proposed adjustments are automatically accepted
Additional tax demand may be raised
Refund may be reduced or withheld
Rectification later becomes more time-consuming
A timely and correct response can prevent unnecessary tax liability.
Our Section 143(1)(a) Services:
Review of Proposed Adjustments
We analyse the notice to identify valid and incorrect adjustments.
Data Reconciliation
Cross-verification with Form 26AS, AIS, TDS certificates, and return schedules.
Drafting Response
Clear acceptance or rejection of proposed adjustments with supporting explanations.
Online Submission
Filing response through the income tax portal within the stipulated timeline.
Post-Processing Support
Assistance with rectification under Section 154 if adjustments are wrongly applied.
Who We Assist?
We assist:
Salaried individuals and pensioners
Business owners and professionals
Startups and companies
NRIs with Indian income
Taxpayers facing refund reduction or tax demand
Why Choose N D Savla & Associates?
Experienced Chartered Accountants in return processing matters
Strong understanding of automated tax adjustments
Clear advice on accept vs contest decisions
Time-bound execution
Trusted CA firm serving clients across Mumbai and India
We help you respond before the system decides for you.
Act Before Adjustments Become Final
A Section 143(1)(a) notice comes with a strict response window. Missing it can cost you money unnecessarily.
If you’ve received a Section 143(1)(a) notice, get it reviewed before responding.
Speak to our income tax compliance team today.
