Find
Before CPC makes an adjustment, it sends a communication of proposed adjustment. You can agree or disagree online. If you do not reply within 30 days, CPC goes ahead and makes the adjustment in the intimation.
ITR
Prima facie adjustment notice before the intimation
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Provisions
Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2)); Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2))
Analysis
For example, CPC may propose adding ₹35,000 of FD interest seen in 26AS that is missing from your return. If you forgot it, agree, and the tax will be added. If that interest belongs to a joint holder, or you already showed it under another line, disagree and explain. A reasoned reply in time is much easier than fixing it later through rectification or appeal.
Close
- Open e-Proceedings and find the 143(1)(a) communication.
- Check each proposed item against your records and AIS.
- Agree or disagree for each item, with a short reason.
- Submit within 30 days and save the acknowledgement.
- Watch for the final intimation.
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