Increased scope of intimation u/s 143(1)(a) from AY 2017-18

People have been receiving intimations u/s 143(1)(a) from Centralized Processing Centre (CPC) for arithmetical errors or incorrect claims which is shown on the income tax e-filing portal. People have a time period of 30 days before any adjustment is made in the assessment. During this time period, people can file an online response to the intimation by accepting the adjustment, rejecting the adjustment or partly accepting the adjustment.

For giving an intimation to the assessee under this section, already there was a huge scope due to the reason of including incorrect claims in the section for creating enough cause of giving intimation. But from the finance act of 2016 the scope of this section has been increased specifically by the following criterias (applicable from AY 2017-18):-

1. Disallowance of loss claimed or deductions under section 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or 80-IE if the return is furnished beyond the due date.

2. Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return.

3. Addition of income appearing in form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return.

People should not worry from intimations received from CPC as the e-filing of response to these intimations is smooth and hassle-free.

If you have received a message that you have received an intimation u/s 143(1)(a) or you want to check whether you have received an intimation under the said section just follow the following steps.

1. Login to your income tax e-filing portal from incometaxindiaefiling.gov.in.

2. Then choose the option View-Returns/Forms.

3. In a case where communication/intimation has been issued to the assessee u/s 143(1)(a)(vi) of the Act, a status will be displayed 'Response to Communication/intimation u/s 143(1)(a) is pending'.

The assessee can click on the same and submit the response.