Section 143(1)(a) — Notice for Proposed Adjustments
Strategic response to prima facie adjustment notices raised by the Centralised Processing Centre before your return is finally processed.
A notice under Section 143(1)(a) flags limited, objective mismatches the CPC has found in your return — arithmetical errors, disallowed loss carry-forwards, or income visible in Form 26AS/AIS that wasn't reported. You get 30 days to respond; if you don't, the proposed adjustment is made automatically. We review each flagged item, confirm whether it is genuinely correct, and file the response through the e-Proceedings portal.
What Section 143(1)(a) covers
The CPC can only make limited, objective adjustments at this stage — not debatable or interpretational ones — which shapes how we respond.
- Correction of arithmetical errors in the return
- Disallowance of an incorrect claim apparent from the return itself
- Loss carry-forward disallowed for late-filed prior returns
- Expenditure disallowed in the audit report but not added back
- Income from Form 26AS or AIS not reflected in the return
- Deciding whether each proposed adjustment is factually correct
- Filing the response within the 30-day window
What this service includes
How we manage a 143(1)(a) notice from start to finish.
Adjustment Review
Check every proposed adjustment against your books and the original return for accuracy.
Evidence Matching
Reconcile Form 26AS, AIS and TIS entries against what was actually reported.
Portal Response
Submit a response for each flagged item — agree, disagree with reasons, or provide clarification.
Revised Filing
Where an error is genuine, prepare and file a revised return within the Section 139(5) window.
Our process
From initial consultation to completion.
Notice Review
We break down each proposed adjustment listed in the intimation.
Verification
We check the department's data against your books, Form 26AS and AIS.
Response Submission
We submit a mismatch-by-mismatch response through the e-Proceedings tab.
Follow-Through
We track the final Section 143(1) intimation to confirm the case closed correctly.
Why a timely, accurate response matters
What sets our approach apart.
30 days, no extensions by default
If no response is filed within 30 days, the proposed adjustments are confirmed automatically.
Adjustments feed the demand
Adjustments increase computed income and can trigger an unexpected tax demand or a reduced refund.
Debatable issues shouldn't be adjusted here
Only prima facie, objective mismatches are valid under this section — genuinely disputed claims deserve a reasoned pushback.
Section 143(1)(a) questions answered
What people ask before engaging us.
Ready for expert 143(1)(a) support?
Let our team help you navigate this process with clarity and confidence.
