Income Tax

Section 143(1)(a): Proposed adjustment to your return before processing

143(1)(a) notice: proposed adjustment ka jawab kaise dein

Updated 11 November 2026 · For taxpayers in India

A communication under Section 143(1)(a) tells you that CPC plans to adjust your return, usually because something you reported doesn't match Form 26AS, AIS or Form 16, and gives you a chance to respond before processing.

Deadline to reply	30 days from the communication.
How to reply	Online response (agree / disagree with reasons)
Where	Income-tax e-filing portal → Pending Actions → e-Proceedings

Why you may have received it

• Income in Form 16 or 26AS higher than in your return
• Deduction claimed that doesn't match the audit report or Form 16
• Loss claimed when the return was filed late

How to reply, step by step

1. Check each proposed adjustment against your documents.
2. Agree if the adjustment is correct, or disagree with a short explanation and documents.
3. Submit within 30 days and keep the acknowledgement.

Documents to keep ready

• Form 16, Form 26AS and AIS
• Your ITR computation
• Proof for the disputed income or deduction

What your reply should cover

• Item-wise agree / disagree
• Explanation for each disagreement
• Attachments

What happens if you ignore it

The adjustment is made automatically and you'll receive a 143(1) intimation, possibly with a tax demand.

Frequently asked questions

Can I file a revised return instead?

If the time limit for revising hasn't passed, a revised return can correct a genuine mistake. Still respond to the communication.

What if I miss the 30 days?

The adjustment goes through. You can still seek rectification under Section 154 or appeal afterwards.

Related notices

General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.