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Section 143(1)(a) notice: proposed adjustment, reply and documents

A notice before processing: the department proposes to change something in the return (an income, deduction or TDS figure) and asks whether you agree.

When to reply

Respond on the e-filing portal within 30 days of the notice, agreeing or disagreeing with reasons.

If it's missed

With no response in time, the return is processed with the adjustment made.

What to collect from the client

  1. 1

    Form 16 / Form 16A

    From every employer and from clients who deducted TDS.

  2. 2

    AIS and Form 26AS

    Download from the income tax portal (AIS → Download PDF).

  3. 3

    Proof for the proposed adjustment

    Documents supporting what you claimed in the return.

  4. 4

    Do you agree with the proposed adjustment? question

    Tell us if it's right, or why not.

General guidance, not legal advice. Every notice is different: go by the section, dates and instructions in the notice itself. Check its DIN with the Authenticate notice/order service on the income tax portal. Section numbers here are from the Income-tax Act, 1961; the Income-tax Act, 2025, in force from 1 April 2026, numbers them differently, so a newer notice may cite another section.

Other income tax notices

Track this notice to its reply-by date

Upload the notice and IntegralChase reads the section, PAN or GSTIN, year, DIN and reply-by date, reminds you 7, 3 and 1 day before, and sends the client this list in one click. First month free, no card.