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

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

## Section and form names

- Sections: 143(1)(a), 270(1)

## Time limit to reply

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

Unverified: this time limit is to be confirmed against the notified text.

None stated in the section.

The limit on when the intimation itself may be sent was not verified in this pass, so no date is computed.
- Not confirmed: Time limit for sending the intimation (s.143(1) proviso).
- Source: [Income-tax Act 1961, s.143](https://www.incometaxindia.gov.in/w/section-143-55)
- Source: [Income-tax Act 2025, s.270](https://www.incometaxindia.gov.in/w/section-270-72)

## Reply form

[e-Proceedings: response to the notice](https://charterai.in/notice/form/it-eproceedings-response), filed through e-Proceedings (e-Assessment/Proceedings > Prima Facie Adjustment u/s 143(1)(a)).

The field list is to be confirmed against the notified text.

## What the reply must include

- 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

## Reply outline

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.

- Documents relied on (optional): Form 26AS/AIS/TIS reconciliation or other proof supporting the taxpayer's position on each disputed item.
- Preliminary submissions: Identify the assessee, AY and the intimation reference.
- Per-adjustment table: One row per adjustment item: department's figure, taxpayer's position, reason, proof.
- Prayer: Request the proposed adjustment be dropped, or accept it, as applicable.

## Related law

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

## FAQ

### What is a Proposed adjustment response (s.143(1)(a))?

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

### What is the time limit to reply to a Proposed adjustment response (s.143(1)(a))?

30 days from the issue of the intimation. To be confirmed against the notified text. Set by the statute or rules; counted from the notice date.

### How is the reply to a Proposed adjustment response (s.143(1)(a)) filed?

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

### What should the reply include?

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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/income-tax-proposed-adjustment-response-s-143-1-a