ITR
Notice proposing to deny arrears relief
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Facts
CPC sends a proposal under Sec 143(1)(a) before adjusting the return, usually because Form 10E is not on record or does not match. You can respond on the portal, agreeing or disagreeing, within the time given.
Provisions and law
- Sec 143(1)(a) (now Sec 270(2))Proposed adjustment with an opportunity to respond
- Sec 89 (now Sec 157)Relief when salary or family pension is received in arrears or in advance
Analysis
If Form 10E was not filed, file it now and respond by disagreeing, quoting the Form 10E acknowledgement. If the relief claimed was more than Form 10E shows, agree to the correct figure. A response helps avoid an intimation with a demand. If you miss the window, you can still rectify later.
Conclusion
- Open the proposal on e-Proceedings
- File Form 10E if missing
- Respond with disagree and quote the acknowledgement, or agree if wrong
- Check the final intimation
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