ITR

Should I agree or disagree with the proposed adjustment

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

Agree means you accept the change and CPC will tax the extra amount. Disagree means you give a reason and CPC must consider it, but it can still adjust if it is not satisfied. The decision should follow the facts, not the size of the demand.

Provisions

Sec 143(1)(a) (now Sec 270(2)); Sec 143(1) (now Sec 270(1)); Sec 246A (now Sec 357)

Analysis

Agree when AIS or Form 26AS is right and the income was missed. Disagree when the income was already reported, belongs to someone else, is exempt or is wrongly computed, and give a precise reason. After a Disagree, CPC may accept it or still make the adjustment in the Sec 143(1) intimation, which you can then take to appeal before the Commissioner (Appeals). Each variance is answered separately, so you can agree to one and disagree with another.

Close

  1. List each variance and mark it right or wrong with proof.
  2. Agree for genuine misses, Disagree with reasons for the rest.
  3. Submit before the due date.
  4. Track the intimation and act on any adjustment you still dispute.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.