Find
The intimation shows your return figures and CPC's computed figures side by side. Any line where the two columns differ is an adjustment. The final difference becomes either a demand or a change in refund.
ITR
Reading the two columns in a 143(1) intimation
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Provisions
Sec 143(1), Income-tax Act 1961 (now Sec 270(1)); Sec 143(1)(a), Income-tax Act 1961 (now Sec 270(2))
Analysis
Go line by line: gross salary, deductions, total income, tax, interest, TDS and taxes paid. If salary is ₹9,40,000 in both columns but TDS shows ₹42,000 against your ₹48,000, the gap of ₹6,000 is a tax credit issue, not an income issue. If total income itself went up, look for an income added from Form 26AS or a deduction cut. The type of difference decides the fix: credit mismatch, rectification, or appeal.
Close
- List every line where the two columns differ.
- Mark each difference as income, deduction, interest, fee or tax credit.
- Check Form 26AS and AIS for the year to see where CPC got its number.
- Decide the route: pay, rectify, or appeal.
- Keep a one-page note of the differences for your records.
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