Proposed adjustment response (s.143(1)(a)): how to reply

CPC proposes an adjustment under s.143(1)(a) before processing the return

Filed through e-Proceedings (e-Assessment/Proceedings > Prima Facie Adjustment u/s 143(1)(a)).

30 days from the issue of the intimation. Set by the statute or rules; counted from the notice date.

Unverified: This is to be confirmed against the notified text.

Basis: Income-tax Act 1961, s.143; Income-tax Act 2025, s.270. Rule last reviewed 2026-10-02.

e-Proceedings: response to the notice, filed through e-Proceedings (e-Assessment/Proceedings > Prima Facie Adjustment u/s 143(1)(a)).

Unverified: The field list of this form is to be confirmed against the notified text.

• per-adjustment table (item / CPC figure / taxpayer position / reason / proof)
• the specific s.143(1)(a) limb identified for each item
• 26AS/AIS/TIS reconciliation where the item concerns income or TDS
• note on the 30-day window and the automatic-adjustment consequence of silence

Build a strict per-adjustment table, department's figure, taxpayer's position, reason, proof, matching each item to the specific s.143(1)(a) limb the CPC invoked (arithmetical error, incorrect claim apparent from the return, or disallowance of a claimed loss/deduction/exemption). Reconcile against Form 26AS/AIS/TIS wherever the adjustment concerns a TDS or income mismatch. No response within the window means the adjustment is made automatically, so timeliness matters as much as substance.

1. Documents relied onOptional

   Form 26AS/AIS/TIS reconciliation or other proof supporting the taxpayer's position on each disputed item.

2. Preliminary submissions

   Identify the assessee, AY and the intimation reference.

3. Per-adjustment table

   One row per adjustment item: department's figure, taxpayer's position, reason, proof.

4. Prayer

   Request the proposed adjustment be dropped, or accept it, as applicable.

• Section 143(1)(a), Income-tax Act, 1961
• Section 270(1), Income-tax Act, 2025