How to Respond to a Section 143(1)(a) Prima Facie Adjustment Intimation on the e-Filing Portal
A CPC Section 143(1)(a) intimation gives you just 30 days to respond before the proposed adjustment sticks. Here is how to file a disagreement on e-Proceedings and protect a genuine deduction.
You filed your income tax return in July 2025, and weeks later an email from the Centralised Processing Centre (CPC) lands with the subject line "Communication of proposed adjustment u/s 143(1)(a)". The intimation says your return figures do not match the department's records and proposes to add to your income or reduce your refund. The clock that matters is 30 days: under the second proviso to Section 143(1)(a) of the Income Tax Act 1961, if you do not respond within 30 days of the issue of that intimation, the adjustment is made automatically. This guide walks through exactly what the notice is, what the statute allows the CPC to touch, and how to file a response through e-Proceedings so a genuine deduction is not silently disallowed.
The Scenario
Consider Anaya, a salaried employee who filed her ITR-1 for Assessment Year 2025-26 on 18 July 2025 under the old regime. She claimed a Section 80C deduction of Rs 1,50,000 and a Section 80D health-insurance deduction of Rs 25,000. Her Form 16, however, reflected only Rs 50,000 of Section 80C, because she made the balance Rs 1,00,000 of PPF and ELSS investments after her employer's 15 January 2025 proof-submission cut-off and never routed the Section 80D premium through payroll. On 2 September 2025 the CPC issued a Section 143(1)(a) intimation flagging a mismatch of Rs 1,25,000 between the deductions in her return and those in Form 16, and proposed to treat the excess as an "incorrect claim apparent from information in the return".
Anaya's investments are entirely genuine; she simply did not declare them to her employer in time, which is perfectly legal because Chapter VI-A deductions can be claimed directly in the return. The intimation is not a demand yet, and it is not a scrutiny notice under Section 143(2). It is a proposed adjustment that becomes final only if she stays silent for 30 days. Her task is to log in to the income tax e-filing portal, open the response window, mark her disagreement with the proposed addition, and upload the proof before the due date printed on the intimation.
Statutory Answer
Section 143(1)(a) empowers the CPC to make six specific "prima facie" adjustments while processing a return, before any refund is issued or demand raised. The first proviso to the section bars any such adjustment unless an intimation of the proposed change is first given to the taxpayer in writing or electronically, and the second proviso mandates that the response be considered before the adjustment is finalised, failing which the change is made after 30 days. The six permitted adjustments, drawn from clauses (i) to (vi) of Section 143(1)(a), are set out below.
| Clause | Adjustment the CPC may propose |
|---|---|
| 143(1)(a)(i) | Any arithmetical error in the return |
| 143(1)(a)(ii) | An incorrect claim apparent from information in the return |
| 143(1)(a)(iii) | Disallowance of a loss carried forward where the earlier return was filed after the Section 139(1) due date |
| 143(1)(a)(iv) | Disallowance of expenditure or increase in income indicated in the audit report but not taken into the return |
| 143(1)(a)(v) | Disallowance of a deduction under Sections 10AA, 80-IA to 80-IE and similar, if the return is filed late |
| 143(1)(a)(vi) | Addition of income appearing in Form 26AS, Form 16A or Form 16 but omitted from the return |
Two limits are worth noting. First, a proviso inserted by the Finance Act 2018 disables clause (vi) for returns filed for Assessment Year 2018-19 onwards, so a bare mismatch with Form 26AS can no longer, by itself, trigger an automatic addition. Second, the "incorrect claim" under clause (ii) is narrowly defined: it must be apparent from an inconsistency within the return, an unmet substantiation requirement, or a deduction that exceeds a statutory ceiling. Anaya's case is a classic clause (ii) mismatch, where the deduction claimed exceeds the amount visible in Form 16, and it is fully answerable by producing the investment proof.
The processing intimation under Section 143(1) itself must be issued within nine months from the end of the financial year in which the return is furnished, a limit tightened by the Finance Act 2021. For a return filed during FY 2025-26, that outer date is 31 December 2026. The operational mechanics of responding are governed by the department's e-Proceedings facility, whose limits appear in the table below.
| Response parameter | Limit or rule |
|---|---|
| Time to respond | 30 days from issue of the 143(1)(a) intimation |
| Where to respond | Pending Actions > e-Proceedings after portal login |
| Documents per response | Up to 10 attachments |
| Total attachment size | 50 MB across all files |
| Per-file size | 5 MB per document |
| After due date lapses | Submit Response button becomes inactive |
| Editing after submission | Not permitted; a response cannot be revised once submitted |
| e-Verification | Not required after submitting the response |
| Representative | A taxpayer may authorise a representative to respond |
Worked Resolution
To see why the 30-day window is worth guarding, compare Anaya's tax on the return as filed against the tax if the proposed Rs 1,25,000 disallowance stands. She is on the old regime with a gross salary of Rs 14,00,000 and the standard deduction of Rs 50,000 that the old regime allows. You can reproduce every figure below on Oquilia's income tax calculator or test the regime choice on the old vs new regime tool.
| Line item | Return as filed | If adjustment stands |
|---|---|---|
| Gross salary | Rs 14,00,000 | Rs 14,00,000 |
| Standard deduction | Rs 50,000 | Rs 50,000 |
| Section 80C | Rs 1,50,000 | Rs 50,000 |
| Section 80D | Rs 25,000 | Rs 0 |
| Total income | Rs 11,75,000 | Rs 13,00,000 |
| Income tax | Rs 1,65,000 | Rs 2,02,500 |
| Health and education cess (4%) | Rs 6,600 | Rs 8,100 |
| Total tax liability | Rs 1,71,600 | Rs 2,10,600 |
The old-regime slabs applied here are nil up to Rs 2,50,000, 5% from Rs 2,50,000 to Rs 5,00,000, 20% from Rs 5,00,000 to Rs 10,00,000, and 30% above Rs 10,00,000, topped by a 4% health and education cess. On the return as filed, the tax works out to Rs 12,500 plus Rs 1,00,000 plus Rs 52,500, which is Rs 1,65,000 before cess. If the Rs 1,25,000 disallowance stands, total income rises to Rs 13,00,000 and the 30% slab bites on an extra Rs 1,25,000, lifting the tax to Rs 2,02,500 before cess. The gap between the two columns is Rs 39,000 (Rs 2,10,600 minus Rs 1,71,600), which is precisely the demand Anaya would face, plus interest under Section 234B and 234C, if she ignored the intimation.
To resolve it, Anaya logs in, navigates to Pending Actions and then e-Proceedings, and opens the 143(1)(a) proceeding. Against the proposed adjustment she selects "Disagree", chooses the reason that the deduction is fully supported, and attaches her PPF passbook entry, ELSS statement and the Section 80D premium receipt, keeping each file under 5 MB and the total under 50 MB. Because she is disagreeing on the strength of documents rather than merely revising the return, she does this before the due date printed on the notice; once that date lapses the Submit Response button is disabled and the Rs 39,000 addition is made. Her response does not need e-Verification after submission, but it also cannot be edited afterwards, so she reviews every attachment once before clicking submit.
If, on the other hand, the CPC has spotted a real omission, for example interest income of Rs 40,000 that genuinely was left out, the cheaper route is to agree with the adjustment, pay the differential tax as self-assessment tax, and, where needed, file a revised return under Section 139(5) before 31 December 2026 for AY 2025-26. Agreeing to a correct adjustment closes the matter without a demand notice, while disagreeing without proof only delays an addition the department is entitled to make.
FAQ
What is the difference between a Section 143(1)(a) intimation and a Section 143(1) intimation?
A 143(1)(a) communication is a proposed adjustment sent before processing is finalised, and it opens a 30-day window to respond. The 143(1) intimation is the final processing outcome that follows, showing the accepted income, tax and any refund or demand, and it must be issued within nine months from the end of the financial year in which the return was filed.
What happens if I do not respond within 30 days?
Under the second proviso to Section 143(1)(a), if no response is received within 30 days of the issue of the intimation, the proposed adjustment is made automatically. In Anaya's example that means an addition of Rs 1,25,000 and extra tax of Rs 39,000, alongside interest under Sections 234B and 234C.
Can I attach investment proofs to my response?
Yes. Through Pending Actions > e-Proceedings you can upload up to 10 documents, subject to 5 MB per file and 50 MB in total. For a deduction mismatch you would attach items such as a PPF passbook, an ELSS statement or a Section 80D premium receipt to substantiate the deduction claimed.
Can I edit my response after submitting it?
No. Once you submit a response to a 143(1)(a) intimation it cannot be edited, so review all attachments and reason codes before clicking submit. Note also that the response does not require e-Verification after submission.
Does a mismatch with Form 26AS automatically add to my income?
Not on its own. The Finance Act 2018 inserted a proviso disabling clause (vi) of Section 143(1)(a) for returns filed for Assessment Year 2018-19 onwards, so a bare Form 26AS mismatch cannot by itself trigger an automatic addition, although it may still be examined in regular scrutiny under Section 143(2).
Can someone else respond on my behalf?
Yes. A taxpayer may authorise a representative to respond to the proceeding on the e-filing portal, which is common where a Chartered Accountant handles the reply. The authorisation is registered on the portal before the representative files the response.
What if I agree that I owe the tax?
If the adjustment is correct, select "Agree", pay the differential as self-assessment tax, and file a revised return under Section 139(5) where required, which for AY 2025-26 can be done up to 31 December 2026. Agreeing to a valid adjustment closes the case without a separate demand and stops further interest from accruing.
Sources & Citations
- Respond to e-Proceedings — User FAQ — Income Tax Department
- The Income-tax Act, 1961 — Section 143 — India Code, Government of India
Frequently Asked Questions
What is the difference between a Section 143(1)(a) intimation and a Section 143(1) intimation?
A 143(1)(a) communication is a proposed adjustment sent before processing is finalised and opens a 30-day window to respond. The 143(1) intimation is the final processing outcome showing accepted income, tax and any refund or demand, and must be issued within nine months from the end of the financial year in which the return was filed.
What happens if I do not respond within 30 days?
Under the second proviso to Section 143(1)(a), if no response is received within 30 days of the issue of the intimation, the proposed adjustment is made automatically, along with interest under Sections 234B and 234C.
Can I attach investment proofs to my response?
Yes. Through Pending Actions and then e-Proceedings you can upload up to 10 documents, subject to 5 MB per file and 50 MB in total, such as a PPF passbook, ELSS statement or Section 80D premium receipt.
Can I edit my response after submitting it?
No. Once you submit a response to a 143(1)(a) intimation it cannot be edited, so review all attachments before submitting. The response also does not require e-Verification after submission.
Does a mismatch with Form 26AS automatically add to my income?
Not on its own. The Finance Act 2018 disabled clause (vi) of Section 143(1)(a) for returns filed for Assessment Year 2018-19 onwards, so a bare Form 26AS mismatch cannot by itself trigger an automatic addition, though it may be examined in regular scrutiny under Section 143(2).
Can someone else respond on my behalf?
Yes. A taxpayer may authorise a representative to respond to the proceeding on the e-filing portal, which is common where a Chartered Accountant handles the reply.
What if I agree that I owe the tax?
Select Agree, pay the differential as self-assessment tax, and file a revised return under Section 139(5) where required, which for AY 2025-26 can be done up to 31 December 2026. Agreeing to a valid adjustment closes the case without a separate demand.