143(1)(a) Adjustment Notice: How to Reply — citizen guide 2026

A notice under section 143(1)(a) gives you 30 days to respond on the income tax e-filing portal before your return is even processed. Log in, open Pending Actions, e-Proceedings, and either agree or disagree with reasons. If you stay silent for 30 days, the proposed adjustment is added to your income automatically.

Short on time? Jump to the step-by-step portal response below. The clock runs from the date the notice is issued, not the date you read it.

• Income tax notice guide for India — the master list of every notice type
• Income tax notice deadlines and replies — all deadlines in one table
• ITR refund delayed: force it with RTI — what to do after processing stalls

A 143(1)(a) notice is a “proposed adjustment” communication. The Centralized Processing Centre (CPC) of the Income Tax Department spots a mismatch in your filed return and proposes to correct it, but it asks you first. This is the pre-processing stage. Your refund or demand is not final yet.

It is not a tax demand. It is not a scrutiny notice. It is a chance to explain a difference before the computer locks in a number.

The law sits in section 143(1)(a) of the Income-tax Act, 1961. The Income Tax Department states that under section 143(1), total income or loss is computed “after making adjustments” for certain apparent errors, and that no such adjustment is made unless an intimation is given to the assessee in writing or in electronic mode (Income-tax Act 1961, section 143(1), incometaxindia.gov.in).

The new Income-tax Act, 2025 came into force on 1 April 2026 and re-enacts this processing and prima-facie adjustment power as section 270. Returns up to financial year 2025-26 remain governed by the 1961 Act under its savings provisions, so an intimation you receive in 2026 on an earlier-year return still cites section 143(1)(a). The procedure below is the same either way.

The notice quotes one or more statutory grounds under section 143(1)(a). The Income Tax Department confirms these adjustment categories during processing:

• Arithmetical error in the return. A total that does not add up.
• An incorrect claim apparent from the return. The department defines this as a claim that is inconsistent with another entry, or where required information was not furnished, or where a deduction exceeds the statutory limit (incometaxindia.gov.in).
• Disallowance of loss claimed, where the return was filed after the due date.
• Disallowance of expenditure or increase in income indicated in the tax audit report but not taken into account in the return.
• Disallowance of a deduction claimed under specified sections, where the return was filed late.
• Addition of income appearing in Form 26AS, Form 16A or Form 16 that was not included in your total income.

In plain terms: your figures do not match what the department already has. The most common trigger is a salary, interest or TDS figure in Form 26AS, the Annual Information Statement (AIS) or Form 16 that you left out, or a deduction the system could not verify.

See also: TDS not deposited by employer — Form 26AS mismatch for a related scenario where TDS credits go missing, and ITR-U updated return under section 139(8A) if you need to correct the return after filing.

Open the PDF attached to the notice. It shows two columns side by side: the value “as provided by you in return of income” and the value “as computed” by CPC. The difference between them is the proposed adjustment.

Each difference is called a variance. A notice can list several variances. Note the date of issue printed at the top, because your 30-day clock starts there.

Match each variance against your own records. Pull up Form 26AS and the AIS from the portal, and your Form 16 or Form 16A. Decide, line by line, whether CPC is right or whether you can explain the gap.

Understanding why CPC flagged your return helps you craft a stronger response. Here are the most frequent triggers in order of how often taxpayers encounter them:

1. Form 26AS / AIS income mismatch (most common). You omitted interest from savings accounts, fixed deposits, mutual fund redemptions, or a second employer. The AIS pulls data from banks, post offices, and brokers directly.
2. TDS credit discrepancy. Your employer or deductor deducted TDS but the amount in your return differs from the amount credited in Form 26AS. See TDS not deposited by employer for the full diagnosis.
3. Deduction exceeding statutory limits. You claimed Rs 2,00,000 under section 80C but the system cross-checks each sub-limit. See the master income tax notice guide.
4. Late-filed return, loss disallowed. If you filed after the due date under section 139(1), losses (capital gains, business, house property) cannot be carried forward, and CPC proposes to remove them.
5. Tax audit report mismatch. For businesses and professionals with a tax audit under section 44AB, any discrepancy between the audit report figures and the ITR triggers a proposed addition.
6. Unreported exempt income flagged in AIS. Some taxpayers forget that while certain income (e.g., maturity proceeds of life insurance, agricultural income) is exempt, it must still be disclosed in Schedule EI. The AIS may show it, causing a flag.

The Income Tax Department's AIS/26AS data comes from SFT (Statement of Financial Transactions) filings by banks and registrars. For the official explanation of AIS data sources, see the Annual Information Statement page on the Income Tax Department portal (incometax.gov.in).

You have 30 days from the date the intimation is issued, not from the date you open your email or log in to the portal. The second proviso to section 143(1)(a) is explicit:

“Where no response is received from the assessee within a period of thirty days from the date of issue of such intimation, the adjustments shall be made to the returned income.” — Second proviso to section 143(1)(a), Income-tax Act, 1961 (incometaxindia.gov.in)

This 30-day deadline is one of the strictest response windows in income tax. For context, compare it with other common notices:

For a comprehensive comparison of all notice deadlines, see income tax notice deadlines and replies.

Pro tip: Count 30 calendar days, not business days. Weekends and holidays are included. If the 30th day falls on a Sunday, do not assume an extension — file before the weekend.

The Income Tax Department's e-Proceedings user manual sets out the exact path (incometax.gov.in, Respond to e-Proceedings).

Log in to the e-filing portal at incometax.gov.in. From the Dashboard, click Pending Actions, then e-Proceedings, then Self. Select the proposed adjustment (prima facie adjustment) notice.

Click View Notice, then open the Notice or Letter PDF if you want to download it. Read every variance before you respond.

Click Submit Response. You will see the details found by CPC. Click each variance to expand it. For each one, select Agree or Disagree with the proposed adjustment. Click Save after each item.

If you disagree, the portal asks you to give a reason and select the relevant explanation. Be specific. Point to the exact figure in Form 26AS, the AIS, or your Form 16 that supports your filed number.

After every variance is answered, click Back, tick the declaration checkbox, and click Submit. The portal shows a success message with a Transaction ID. A confirmation goes to your registered email. Keep the Transaction ID.

Agree: You accept the adjustment. CPC adds it to your income, recomputes the tax, and processes the return. If extra tax is due, the final 143(1) intimation will show a demand. If you had a refund, it shrinks.

Disagree: You contest the adjustment with reasons. CPC reviews your explanation. If accepted, no adjustment is made. If rejected, CPC applies the adjustment and issues the final intimation anyway.

Partly agree: You can agree to some variances and disagree with others in the same response.

Here is a side-by-side comparison of the three response paths:

If the adjustment goes through and you disagree with the final intimation, your next remedy is a rectification under section 154 or an appeal. See how to file an appeal to CIT(Appeals) under section 246A and how to appeal to ITAT under section 253.

Do not let the 30 days lapse. The second proviso to section 143(1)(a) is blunt: where no response is received from the taxpayer within 30 days of the issue of the intimation, the proposed adjustment is made to the returned income (Income-tax Act 1961, second proviso to section 143(1)(a), incometaxindia.gov.in).

So silence is not neutral. Silence is treated as acceptance. The adjustment goes through, your tax is recomputed, and any resulting demand becomes payable.

The consequences cascade:

1. Your income goes up by the amount CPC proposed, whether or not it was correct.
2. Your refund shrinks or turns into a demand. If a demand is created, interest under section 234B and 234C may apply.
3. A demand notice follows. The final 143(1) intimation will show the amount payable. If unpaid, the department can initiate recovery under section 220.
4. Recovery can affect your bank account. The department can attach bank accounts or issue notices to your deductors under sections 226 and 227.
5. You can still file a rectification. Even after the automatic adjustment, you retain the right to file a rectification request under section 154 within four years — but you are now on the defensive, responding to a demand rather than explaining a variance.

If a demand has already been raised and you need to dispute it, see how to raise a grievance on e-Nivaran/CPGRAMS, and what to do if your return is picked for scrutiny.

These three are easy to mix up. They are not the same thing.

A 139(9) notice means your return is defective. The Income Tax Department states you get 15 days from receiving the notice, or the time specified in it, to fix the defect, and that failure can make the return invalid, with consequences such as loss of carry-forward of losses (incometax.gov.in, Response to Defective Notice 139(9)).

A final 143(1) intimation is the closing step. It is issued after processing and shows the final refund or tax payable. The general guide at Income tax notice guide for India only name-drops 143(1) among many notices. This page is the dedicated, pre-processing proposed-adjustment response.

For the related post-refund adjustment notice, see section 245 refund adjustment notice response.

Before you open e-Proceedings, gather these documents. Having them on hand makes the difference between a 10-minute response and a panicked scramble.

• Your filed ITR (the JSON or the acknowledgement).
• Form 26AS for the relevant assessment year, downloaded from the e-filing portal.
• The Annual Information Statement (AIS) and Taxpayer Information Summary (TIS).
• Form 16 (salary) and Form 16A (other TDS).
• Proof for each deduction you claimed, such as 80C or 80D receipts.
• The notice PDF and, after you submit, the Transaction ID.
• Bank statements for the financial year, to cross-check interest income.
• Capital gains statements from your broker or mutual fund, if you traded shares or redeemed funds.

Related: ITR forms for AY 2025-26 — LTCG and ITR-1 and TDS under section 194J — professional and technical fees.

• Waiting to “deal with it later.” The 30-day clock under section 143(1)(a) runs from the date of issue. Miss it and the adjustment is automatic.
• Blanket-disagreeing without proof. A disagreement with no supporting figure usually gets rejected, and the adjustment is applied anyway.
• Confusing it with the final intimation. This notice is pre-processing. The final 143(1) intimation, with your refund or demand, comes later.
• Ignoring AIS. Many mismatches come from income reported in the AIS or Form 26AS that you genuinely forgot. Check before you disagree.
• Forgetting the Transaction ID. It is your proof of timely response.
• Assuming the portal deadline is flexible. Unlike a 139(9) defective return notice where you can sometimes request an extension, the 30-day window for 143(1)(a) is statutory and the portal enforces it strictly.
• Not checking for multiple variances. Some notices list 5-10 variances. You must respond to each one individually — clicking Agree on one does not apply to all.

Dr. Shrawan Kumar Pathak, a salaried doctor in Patna, filed his return for the year and expected a Rs 18,400 refund. Ten days later he got a 143(1)(a) notice. CPC had spotted Rs 1,12,000 of interest income shown in his AIS from a fixed deposit that he had not reported.

He logged in, opened Pending Actions, e-Proceedings, and saw one variance. The bank interest was genuine, so he selected Agree. CPC recomputed his tax. His refund fell to Rs 9,100, with no penalty for responding in time. Had he ignored the notice, the same adjustment would have been made on day 31, and he would have lost the chance to check the figure first.

• Open the notice PDF and note the date of issue. Count 30 days forward.
• Download Form 26AS and the AIS from the e-filing portal.
• Match each variance in the notice against your records.
• Decide Agree or Disagree for each variance.
• Log in, go to Pending Actions, e-Proceedings, Self, and submit your response.
• Save the Transaction ID and the email confirmation.

Yes. The 143(1)(a) response is your first opportunity to prevent an adjustment, but it is not your last remedy.

1. Rectification under section 154: If CPC applies the adjustment in the final 143(1) intimation and you believe it is an “apparent mistake,” you can file a rectification request on the e-filing portal. There is no fee, and CPC must dispose of it within six months. Common grounds include arithmetical errors, TDS credits not given, or an adjustment that was applied despite your disagreement being valid.

1. Appeal to CIT(Appeals) under section 246 A / section 246A read with Form 35: If the rectification is rejected or the issue is substantive (not a “mistake”), you can file an appeal to the Commissioner of Income Tax (Appeals). The fee ranges from Rs 1,000 to Rs 10,000 depending on the assessed income. See how to file CIT(A) appeal with Form 35.

1. Appeal to ITAT under section 253: If the CIT(A) rules against you, the next level is the Income Tax Appellate Tribunal. See how to file an ITAT appeal under section 253.

1. Updated Return under section 139(8A): In some cases, filing an updated return (ITR-U) may be simpler than pursuing an appeal, especially if you now agree that additional income should have been reported. See ITR-U updated return guide.

No. Responding in time does not stop or delay your refund. In fact, it is the opposite:

1. When you respond, CPC finishes processing your return correctly. The refund is then released based on the adjusted (or unadjusted, if your disagreement is accepted) computation.
2. When you ignore the notice, the adjustment goes through on day 31 and processing resumes — but now with the adjustment included, which typically reduces your refund.
3. The only scenario where responding takes longer is if you disagree and CPC needs extra time to review your explanation. This adds 2-4 weeks compared to an “Agree” response.

If your refund is delayed after processing is complete, see how to force a delayed ITR refund with RTI, how to check ITR refund status in 2026, and income tax refund status guide for 2026.

The Income-tax Act, 2025 (formerly referred to as the “New Direct Tax Code” or “DTC”) came into force on 1 April 2026. Key changes relevant to adjustment notices:

1. Section 143(1)(a) is re-enacted as section 270 of the new Act. The prima-facie adjustment mechanism is preserved — CPC still proposes adjustments before processing.
2. The 30-day response window is retained in the new Act. The procedure for responding through e-Proceedings is unchanged.
3. AIS and Form 26AS continue as the primary data sources for mismatch detection.
4. Returns up to FY 2025-26 (AY 2026-27) are governed by the 1961 Act under its savings provisions. If you receive a notice in 2026 for a return filed for FY 2024-25 or earlier, it will still cite section 143(1)(a).
5. Returns from FY 2026-27 onwards will be processed under the new Act, citing section 270.

The Press Information Bureau (PIB) has published detailed FAQs on the new Act. For the official summary of changes, see the PIB release on the Income-tax Act, 2025 (pib.gov.in). For the full text of the new provisions, visit the Income Tax Department's legislation page (incometaxindia.gov.in).

For ITR form changes under the new regime, see Income Tax Rules 2026 — new ITR forms.

For a 143(1)(a) notice, RTI is usually not the right tool at this stage. This is a portal response with a fixed 30-day clock, so respond through e-Proceedings first. RTI becomes useful later, if your return is processed and the refund or grievance then stalls without explanation.

1. When RTI helps: After processing, if CPC has applied an adjustment but has not responded to your rectification request for 6+ months, or if your refund is stuck with no status update. In that case you can file an RTI to ask for the status and file notings of your case.
2. When RTI does not help: During the 30-day response window. RTI cannot pause the statutory deadline. Focus on the e-Proceedings response.
3. How to file: See how to force a delayed ITR refund with RTI, and use the AI RTI Drafter to draft the application. For the deeper process, read The RTI Playbook.

You have 30 days from the date the intimation is issued. The second proviso to section 143(1)(a) of the Income-tax Act 1961 says that if no response comes within 30 days, the proposed adjustment is made to your returned income. Count calendar days including weekends.

Log in at incometax.gov.in, then go to Dashboard, Pending Actions, e-Proceedings, Self, and select the proposed adjustment notice. Click Submit Response, answer each variance with Agree or Disagree, declare, and submit. You get a Transaction ID on success. The official e-Proceedings user manual (incometax.gov.in) documents this path.

Select Disagree for that variance and give a reason backed by a figure from Form 26AS, the AIS, or your Form 16. CPC reviews it. If your explanation is accepted, no adjustment is made. If it is rejected, CPC applies the adjustment and issues the final intimation. You can then file a rectification under section 154 or an appeal.

No. It is a proposed adjustment before your return is processed. It only proposes a change. Any actual refund or demand appears later in the final 143(1) intimation, after processing is complete. Do not pay any tax at this stage — wait for the final intimation.

The adjustment is made automatically. The law treats no-response within 30 days as acceptance. CPC recomputes your tax with the adjustment included, which can reduce your refund or create a demand. Interest under sections 234B and 234C may apply on any shortfall.

A 139(9) defective return notice means the return form itself is incomplete or inconsistent, and you usually get 15 days to fix it or the return can be treated as invalid. A 143(1)(a) notice accepts your return but proposes to correct a specific mismatch — the return remains valid either way. See the notice guide for a side-by-side comparison of all notice types.

Yes. The 143(1)(a) stage is a response, not an appeal. If you disagree and CPC still applies the adjustment in the final 143(1) intimation, you can file a rectification request under section 154 (free, online, within 4 years), or an appeal to CIT(Appeals) under section 246A with Form 35. See CIT(Appeals) guide for the full process.

No. Responding in time lets CPC finish processing correctly. Ignoring the notice is what risks an adjustment that cuts your refund. If your refund is still stuck after processing, see the refund delay RTI guide.

Yes, if your refund is processed and paid, the department pays interest under section 244A from the date of filing the return (or the due date, whichever is later) to the date of refund. However, if the adjustment reduces your refund to zero, no interest is payable. See the Income Tax Department's refund interest policy (incometaxindia.gov.in).

Yes. If you have authorized a CA or tax practitioner as your representative on the e-filing portal, they can access e-Proceedings and submit the response. They will need to be registered as an “Authorized Representative” under your PAN. The portal tracks who submitted the response via the Transaction ID.

The deadline is 30 calendar days from the date of issue. Weekends and holidays are included. There is no automatic extension. Do not wait — submit before the weekend to avoid a last-minute portal outage.

Once you submit and receive a Transaction ID, the response is locked. You cannot edit it through e-Proceedings. If you realize you made an error (e.g., agreed to a variance you should have disagreed with), your remedy is to wait for the final 143(1) intimation and then file a rectification under section 154.

For returns up to FY 2025-26, nothing changes — they are still governed by the 1961 Act and section 143(1)(a) applies. For returns from FY 2026-27 onwards, the equivalent provision is section 270 of the Income-tax Act, 2025. The procedure and 30-day window are identical. See PIB's FAQ on the new Act (pib.gov.in) for details.

1. Income-tax Act, 1961, section 143(1) and section 143(1)(a), including the two provisos — intimation to assessee and 30-day no-response rule. Income Tax Department, incometaxindia.gov.in.
2. e-Proceedings User Manual, “Respond to e-Proceedings” — navigation path: Pending Actions, e-Proceedings, Self. Income Tax Department, incometax.gov.in.
3. Response to Defective Notice 139(9) — 15-day window and consequences of non-response. Income Tax Department, incometax.gov.in.
4. Annual Information Statement (AIS) — data sources and how to download. Income Tax Department, incometax.gov.in.
5. Income-tax Act, 2025 — section 270 (prima-facie adjustment), effective 1 April 2026. Full text and FAQs on incometaxindia.gov.in.
6. Press Information Bureau — official summary and FAQs on the Income-tax Act, 2025. pib.gov.in.
7. CBIC — TDS cross-verification and matching procedures under the Central GST and Customs portal. cbic.gov.in.
8. Rectification under section 154 — procedure and timelines. Income Tax Department, incometax.gov.in.

1. Income tax notice guide for India — the master list of every notice type
2. Income tax notice deadlines and replies — all deadlines at a glance
3. ITR refund delayed: force it with RTI — what to do when the refund stalls
4. Income tax refund status guide for 2026 — check your refund status
5. How to check ITR refund status in 2026 — step-by-step portal walkthrough
6. Section 245 refund adjustment notice response — when the department adjusts an old demand against your refund
7. How to file CIT(Appeals) appeal with Form 35 — the first level of appeal
8. How to appeal to ITAT under section 253 — the second level of appeal
9. ITR-U updated return under section 139(8A) — correct a mistake up to 4 years later
10. Section 148 reassessment notice reply — when the department reopens your assessment
11. TDS not deposited by employer — Form 26AS mismatch — related TDS credit problem
12. Income Tax Rules 2026 — new ITR forms — form changes under the new Act
13. ITR forms for AY 2025-26 — which form to file
14. AI RTI Drafter tool — draft an RTI if your refund stalls
15. The RTI Playbook — the complete guide to using RTI effectively