How To Respond to Income Tax IntimationUnder Section 143(1)(a)

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Received an Income Tax Notice? ClearTax is here to help!

Recently, the income tax department has been issuing

notices to taxpayers due to mismatch in the income tax

returns and Form 26AS.

If you have received a notice, you have 30 days to

respond.

Don’t worry, with this step-by-step guide we will help

you respond to the issued notice.

Sample Notice

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Reasons for Notice under Section 143(1)(a)

Notice Reason/ Purpose Action To Be Taken

Notice under Section 143(1)(a)

Due to discrepancy/mismatch found and there is a tax liability

If you agree - Pay the taxes (if applicable) & Revise the returnIf you disagree - Read here

Many taxpayers are currently receiving intimations under section 143(1)(a) due to a mismatch between Form 26AS and the ITR Form. In most cases, there will be no change in tax calculations. The department is only asking for more information on the non-taxable component of the CTC such as HRA exemption and travel allowance.

Earlier department was matching only the taxable salary for ITR 2 and now they are matching it to the gross salary. Don’t worry, all the required information in available in your Form 16. All you need to do is follow this guide.

In case you agree or partially agree then follow the guide

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Step 1 : Go to https://cleartax.in/ and click on ‘Login’

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Step 2: On successfully logging in - click on My Account on the dashboard and click on My Tax Returns

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Step 3: You will be redirected to a page which summarises your returns filed through the ClearTax portal. Click on View Details for the year for which you wish to revise your return

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Step 4: This page gives the details pertaining to the original return which you filed. As you scroll further down, click on the tab Click here to mark this Income tax Return as Revised>>

This page summarises the details of the original return which was filed.

Click on ‘Click here to mark this Income tax Return as Revised>>’

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Step 5: On the subsequent page ‘Click here’ to start making changes to your original return

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Step 6: On the dashboard click on ‘Income Sources’ and provide the relevant information

Click on Income Sources and provide salary information on the basis of Part B of Form 16.

To provide the break up information click here

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As you scroll further down, you must provide you salary details as appearing in Part B of the Form 16

1a. Salary as per Section 171b. Value of Perquisites 1c. Profits in lieu of Salary2. Exempt Allowances u/s 103. Balance (will auto calculate)4. Deductions under section 16

To understand the corresponding figures on your Form 16 ‘Click to See Sample’

Step 6: Provide the salary break up here

1a 1b

1c 2

3 4

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Step 6: On the subsequent page ‘Click here’ to start making changes to your original return

When you ‘Click to See Sample’ an image highlighting the figures will appear.

1a. Gross Salary1b. Value of Perquisites 1c. Profits in lieu of Salary2. Exempt Allowances u/s 103. Balance (will auto calculate)4. Deductions under section 16

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Step 7: Click on ‘Save’ to proceed

After filling in all the information, click on ‘Save’ to continue.

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Step 8: Upon filling up all the details, click on ‘Tax e-Filing’

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Step 9: On the next page click on ‘proceed to e-filing’

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Step 10: Click on ‘E-File my Income Tax Return’

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Step 11: Upon successfully filing your return an Acknowledgement will generate

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Once the return is revised, you will need to submit the response to the notice on the Income Tax Department Portal - http://portal.incometaxindiaefiling.gov.in/home

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Step 12: Enter User ID, Password and Captcha to proceed logging in to the income tax e-filing portal http://portal.incometaxindiaefiling.gov.in/home

Enter PAN number as User ID

Enter e-filing password

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Step 13: On successfully logging in, click on the ‘e-proceeding’ tab

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Step 14: Click on ‘Adjustment u/s 143(1)(a)’

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Step 15: When the e-proceeding tab opens, click on ‘Submit’ under the ‘Response’ tab

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Step 16: This page summarises the discrepancies due to which the notice has been issued.➔ Click on agree or partially agree depending upon the answer which suits best and submit

the acknowledgment number generated in Step 11

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Step 16: On clicking on agree or partially agree the acknowledgement number will appear

The revised acknowledgement number is auto-populated.

Click Continue

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Click on submit to file your response

Step 16: ‘Submit’ your Response

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Step 17: Transaction ID is Generated on Successful Filing of the Return

The response to the notice is completed here. You will receive an acknowledgment of the submission of your response over email

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In case of queries, write to us at support@cleartax.in