Received a communication of proposed adjustment under Section 143(1)(a) – or an intimation under Section 143(1) with a demand or reduced refund? This free CA-built tool drafts your Agree / Disagree response for each adjustment (with proof-backed disagreement reasons ready to paste in e-Proceedings), and where the intimation has already issued, maps you to the right remedy – rectification under Section 154, revised return, demand response or appeal – with draft texts for each. Updated for AY 2026-27 processing.
1Your details and the communication
2Adjustments proposed (select all that apply)
Your response drafts
Paste each draft in the reasons box of the corresponding adjustment in e-Proceedings (keep within about 4,000 characters; put longer submissions and proofs in a PDF attachment – up to 10 PDFs of 5 MB each are allowed).
The six adjustments CPC can make under Section 143(1)(a)
| Clause | Adjustment | Typical trigger |
|---|---|---|
| (i) | Arithmetical error in the return | Rare – utility validations catch most |
| (ii) | Incorrect claim apparent from the return itself | Deduction above the statutory cap; Chapter VI-A claimed under the new regime; internal inconsistency between schedules |
| (iii) | Loss set-off disallowed – loss-year return filed late | Carried-forward F&O or capital losses |
| (iv) | Audit report (3CD) disallowance not considered in return | 43B, late PF/ESI under 36(1)(va) – often double-counted where already added back |
| (v) | 10AA / Chapter VI-A Part C deductions disallowed – return filed late | Co-operative societies (80P), units claiming 80-IA to 80-IE |
| (vi) | Income in Form 26AS / 16A / 16 not included in the return | Interest, dividends, professional receipts in AIS; the Form 16 deduction mismatch wave |
Intimation already received? Your remedy map
| Problem | Remedy | Deadline |
|---|---|---|
| CPC ignored a valid claim / processed wrongly – return itself is correct | Rectification u/s 154 – “Reprocess the return” | 4 years from end of the FY of the order; CPC must dispose in 6 months |
| TDS / TCS / advance tax credit not given | Rectification u/s 154 – “Tax credit mismatch correction” | Same |
| Your own error in the return | Revised return u/s 139(5) | 31 December of the assessment year (AY 2026-27: 31-12-2026) |
| Demand raised that you dispute | Response to Outstanding Demand – disagree with reasons | 30 days (else 1% per month interest u/s 220(2) and refund adjustment u/s 245) |
| Legal or debatable disallowance | Appeal to CIT(A)/JCIT(A) – Form 35 | 30 days from service of the intimation (delay condonable) |
Frequently asked questions
What happens if I ignore the 143(1)(a) communication?
After 30 days CPC makes the proposed adjustments and issues the intimation with the demand or reduced refund. You then need rectification, a revised return or an appeal – all slower than a timely disagree response with proofs.
I claimed 80C/80D in my return but they are not in my Form 16. Is the claim invalid?
No – if your return is under the old regime, deductions supported by actual investments and payments are allowable even if you never declared them to your employer. Disagree with proofs attached. But if your return is under the new regime, most Chapter VI-A deductions are genuinely inadmissible – agree, and file a revised return under the correct position while the window is open.
Income in my AIS/26AS is already included in my return. Why the notice?
CPC matches gross figures mechanically. Disagree and show exactly where the receipt is offered – the schedule and line – or explain the difference: gross versus net, a different head, a different year under Rule 37BA, or a duplicated deductor entry being corrected.
The intimation gave me a demand I disagree with. Should I pay first?
Respond to the outstanding demand within 30 days choosing “disagree” with the applicable reason, and pursue rectification or appeal in parallel. Where the demand is clearly wrong (e.g. TDS credit missed), rectification usually resolves it without payment; for genuinely disputed additions, consider a stay request with part payment.
Can I still revise my return after the intimation?
Yes – processing under 143(1) is not an assessment, so a revised return under Section 139(5) remains open until 31 December of the assessment year.