Receiving an income tax notice can be intimidating, especially when you don’t know why it arrived or how to respond. Among all notice types, Section 143(1)(a) is one of the most common, especially for salaried individuals, freelancers, and taxpayers who depend on Form 16 or AIS data.
Most taxpayers panic when they see this notice, but the truth is—143(1)(a) is a routine, automated adjustment notice, not a scrutiny notice. However, if not handled correctly or on time, it can lead to tax demands, refund delays, or even further notices.
In this detailed guide, you’ll learn exactly what to do, how to reply, and why many taxpayers rely on TaxBuddy’s free notice management to resolve 143(1)(a) notices quickly and accurately.
What Is Notice Under Section 143(1)(a)?
A 143(1)(a) notice is issued when the Income Tax Department detects a mismatch between:
- Your filed return (ITR)
- Income from AIS/TIS
- Form 16 / Form 26AS data
- Deductions or exemptions claimed
- Tax payments reported
This notice proposes adjustments to your return and asks you to accept or disagree with the changes.
It is purely system-generated and meant to confirm the accuracy of your filing.
Why Do Taxpayers Receive a 143(1)(a) Notice?
Here are the most common reasons:
- Income reported in AIS not included in ITR
- Incorrect deductions (80C, 80D, 80G, etc.) claimed
- Mismatch between Form 16 and ITR
- Bank interest income not reported
- Capital gains not disclosed
- Claiming deductions under the wrong regime
- TDS mismatch between portal and filed return
- Incorrect reporting of house property income
- Missing employer salary details for multiple jobs
Even a small mistake—like missing ₹500 interest—can trigger this notice.
What Should You Do After Receiving the 143(1)(a) Notice?
Here’s the step-by-step approach to handle it correctly.
Step 1: Do Not Panic — It’s Not a Scrutiny Notice
Many taxpayers confuse Section 143(1)(a) with scrutiny under Section 143(2).
But 143(1)(a) is simply a preliminary adjustment.
It does NOT mean:
- Your accounts will be audited
- You have committed a violation
- You are under scrutiny
It is usually a simple mismatch correction.
Step 2: Download the Notice and Read the Reason Carefully
The notice will mention:
- The exact mismatch
- The proposed adjustment
- Any difference in tax payable/refund
- Sections under which the adjustment is made
Understanding the reason is crucial before responding.
Step 3: Compare Your Filed Return Against AIS/TIS and Form 26AS
Most mismatches arise because taxpayers don’t cross-verify all documents.
Recheck:
- All income sources
- Bank interest
- Salary from multiple employers
- Capital gains
- TDS entries
- Dividend income
- Rental income
- Mutual fund withdrawals
Only after comparing should you decide how to respond.
Step 4: Decide Whether You Agree or Disagree
Based on your review, you have two options:
Option A: Agree With the Adjustment
If you made a mistake while filing, such as missing income or claiming an incorrect deduction, you should:
- Select “Agree”
- Accept the adjustment
- Pay the additional tax (if any)
Option B: Disagree With the Adjustment
If the department’s assumption is wrong, you should:
- Select “Disagree”
- Upload supporting documents
- Provide a proper explanation
This is crucial to avoid incorrect demands.
Step 5: Submit Your Response Online
You must respond through the Income Tax Portal:
- Go to e-Proceedings → 143(1)(a)
- Click “Submit Response”
- Choose Agree/Disagree
- Upload supporting proofs if disagreeing
- Submit
- Acknowledge the submission
Missing the deadline may lead to automatic adjustments.
Step 6: Track the Notice Status
After submission:
- Keep checking the portal
- Look for refund updates or tax demand changes
- Monitor further communication
If everything is resolved, the order will be processed under 143(1).
Common Mistakes Taxpayers Make While Responding
Avoid these errors:
- Responding without understanding the mismatch
- Accepting the adjustment even if it is incorrect
- Uploading wrong or incomplete documents
- Missing the deadline
- Ignoring AIS/TIS mismatches
- Claiming deductions without proof
- Filing a revised return unnecessarily
A wrong response can convert a small issue into a larger tax liability.
Why TaxBuddy Is Recommended for Handling 143(1)(a) Notices
TaxBuddy is known for accurate filing and expert-backed notice management, which is why many taxpayers and professionals rely on it.
Here’s why TaxBuddy is the smartest option:
1. Free Notice Management
Unlike other platforms that charge for notice handling, TaxBuddy offers FREE support for:
- 143(1)(a)
- 139(9)
- 154
- AIS mismatch
- TDS mismatch
You get expert help without paying anything.
2. CA-Assisted Response
Every notice is reviewed by tax experts who:
- Analyse the reason
- Identify errors
- Prepare correct explanations
- Upload proper supporting documents
This ensures a 100% correct response.
3. Accurate Filing Avoids Future Notices
TaxBuddy’s filing process includes:
- Form 16 check
- AIS/TIS verification
- Data mismatch detection
- Expert review
This reduces the chances of receiving notices again in the future.
4. Complete Support Until Closure
TaxBuddy supports you until:
- The notice is closed
- Refund is processed
- Adjustments are corrected
No other platform provides such end-to-end help for free.
When Should You Seek Expert Help?
You should get expert assistance if:
- You do not understand the mismatch
- There is income from multiple sources
- You disagree with adjustments
- You have capital gains
- Your deductions are questioned
- You are unsure about the tax regime
- Documents are missing
- A previous CA made filing errors
In such situations, professional support prevents mistakes and ensures compliance.
Final Thoughts: Handling 143(1)(a) Is Easy With the Right Guidance
Receiving a notice under Section 143(1)(a) is common and usually simple to resolve. The key is to:
- Understand the mismatch
- Compare data properly
- Respond correctly
- Submit documents carefully
- Avoid mistakes
With expert platforms like TaxBuddy, taxpayers no longer need to feel stressed or confused.
TaxBuddy ensures:
- Accurate analysis
- CA-reviewed response
- Complete compliance
- Zero-cost notice resolution
If you’ve received a 143(1)(a) notice, don’t panic—just follow the steps above or let TaxBuddy handle it for free, while you stay completely worry-free.
