Answer

1. F

   Facts

   CPC Bengaluru found a difference between your return and the data it holds, such as AIS, Form 26AS or Form 16. Before changing your income it must tell you and wait 30 days for your reply. This notice is that warning; no tax has been added yet.

2. P

   Provisions and law

   • Sec 143(1)(a) (now Sec 270(2))CPC can adjust the return for listed reasons, but must first tell you and consider a reply given within 30 days
   • Sec 143(1) (now Sec 270(1))The return is processed and an intimation shows the tax, interest, refund or demand worked out
3. A

   Analysis

   Under Sec 143(1)(a) (now Sec 270(2)) of the Income-tax Act 1961, CPC can only adjust for listed reasons: an arithmetical error, an incorrect claim apparent from the return, a disallowance shown in an audit report, a late return claiming a loss or certain deductions, or income in Form 26AS, Form 16 or 16A that the return does not show. The notice lists each variance with the figure you reported and the figure CPC found. If you reply in time, CPC must consider your reply before it issues the final intimation under Sec 143(1). Most of these notices for FY 2025-26 and earlier stay under the 1961 Act even though the 2025 Act started on 1 April 2026.

4. C

   Conclusion

   1. 1Log in to the e-Filing portal and open Pending Actions, e-Proceedings, Self.
   2. 2Open the notice and note each variance, its amount and the response due date.
   3. 3Compare each variance with your ITR, AIS and Form 26AS.
   4. 4Decide Agree or Disagree for each line before the 30 days run out.

Ignoring the notice lets CPC make the adjustment automatically, which usually ends in a tax demand.

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