Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Wednesday, March 7, 2018

Intimation u/s 143(1)(a)(vi) & Response for Discrepancy

Sub: Processing of Income Tax Return under section 143(1) of Income Tax Act 1961 which were filed in forms ITR 1to 6 and Applicability of section 143(1)(a)(vi)

Finance Act 2016 has introduced clause (vi) to section 143(1)(a) w.e.f. 01.04.2017 which prescribes that while processing the Income Tax Return , Total Income and Loss shall be computed after addition of income appearing in Form 26AS or Form16 or Form16A not included in computation of total Income in ITR.

Intimations proposing adjustment in identified return under section 143(1)(a)(vi) of the Act would be shortly issued by the CPC ITR , Bangalore for AY 17-18

E-Mail/SMS    Communication of Variation/Reasons for Proposed Adjustment  

(a) Since section 143(1)(a)(vi) is being applied for first time, so before   issuing an intimation for proposed adjustment, taxpayer will be informed about potential reasons for making addition  in his/her total income under this clause by way of email or SMS communication.


(b) The Taxpayer receiving such communication has to submit his response to the variation within 1 month electronically.
















Procedure for response to intimation u/s 143(1)(a)(vi) electronically

1)      For furnishing the response electronically, taxpayer is required to login in his account in the e-filing site and choose the option (View-Returns/Forms) .

2)      In a case where communication/intimation has been issued to the taxpayer u/s 143(1)(a)(vi) of the Act, the status will be displayed in the dashboard as 'Response to communication/ intimation  u/s 143(1)(a)(vi) is pending'.

3)      The taxpayer can click on the same &  submit his response. See the diagram below :
ght:normal'>(b) The Taxpayer receiving such communication has to submit his response to the variation within 1 month electronically.



Note: File reconciliation statement  In the format provided by CPC -ITR on e-filing site.


Compiled by
Megha Bansal
CA Finalist
Sandeep Ahuja & Co.



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