Income tax · Intimation
Proposed adjustment before processing (Section 143(1)(a))
A communication from the CPC ("Prima Facie Adjustment u/s 143(1)(a)") proposing to adjust the return before it is processed: an arithmetical error, an incorrect claim apparent from the return, an inconsistency with an earlier return, a late-return loss or deduction, or an audit-report disallowance not taken into the return. What to do: read each proposed variance against the return, then respond in e-Proceedings, one variance at a time. Time to reply: 30 days from the date of the notice; the date stated on your notice always wins.
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Key facts
A communication from the CPC ("Prima Facie Adjustment u/s 143(1)(a)") proposing to adjust the return before it is processed: an arithmetical error, an incorrect claim apparent from the return, an inconsistency with an earlier return, a late-return loss or deduction, or an audit-report disallowance not taken into the return. No adjustment can be made without this communication.
| Notice | Proposed adjustment before processing (Section 143(1)(a)) |
|---|---|
| Issued by | The Income Tax Department (the authority named on the notice) |
| Issued under | Section 143(1)(a), first and second provisos, Income-tax Act 1961 |
| Income-tax Act 2025 | Section 270(2), Income-tax Act 2025 |
| What it asks of you | A reply, within the time allowed |
| Your time to act | 30 days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | If no response is received within 30 days of the issue of the communication, the adjustments are made and the intimation under Section 143(1) follows, with any demand (second proviso to Section 143(1)(a)). |
Time allowed
Reply: 30 days from the date of the notice. The Act counts the 30 days from the issue of the communication, not from service (second proviso to Section 143(1)(a)).
The date stated on your notice always wins.
What to do now
Read each proposed variance against the return
The communication lists the adjustments one by one. Check each against the return, the audit report and Form 26AS before agreeing or disagreeing.
Respond in e-Proceedings, one variance at a time
Each item is answered Agree or Disagree (with the reason), saved, then declared and submitted; a Transaction ID and an e-mail follow. On the e-filing portal go to Dashboard > Pending Actions > e-Proceedings, open View Notice, then Submit Response (partial or full, with remarks and attachments). A response cannot be edited or withdrawn after submission; a Transaction ID and an e-mail confirm it.
Consider a revised return instead
The portal allows a revised return under Section 139(5) in place of a response, while the window for revising that year is open.
Check the Document Identification Number (DIN)
Every notice, order or letter should be referenced by a computer-generated DIN, in its body, in a covering document or in the covering e-mail (CBDT Circular 4/2026, which withdrew Circular 19/2019). A missing DIN is a point to raise with our expert team; by itself it does not invalidate an assessment that is referenced by a DIN in any manner (Section 292BA).
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the intimation's reference number and date, your PAN and the period it covers.
- An answer to each point the intimation raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: e-Proceedings on the income-tax e-filing portal.
If it is ignored
- If no response is received within 30 days of the issue of the communication, the adjustments are made and the intimation under Section 143(1) follows, with any demand (second proviso to Section 143(1)(a)).
- The portal's Submit button becomes inactive once a CPC response due date has lapsed.
Official sources
Sources checked on 22 October 2026.
- Income-tax Act 1961, section 143 · read 22 October 2026
- e-filing portal user manual: prima facie adjustment · read 22 October 2026
- e-filing portal help: e-Proceedings FAQs · read 22 October 2026
Frequently asked questions
What is an income-tax Section 143(1)(a) intimation?
A communication from the CPC ("Prima Facie Adjustment u/s 143(1)(a)") proposing to adjust the return before it is processed: an arithmetical error, an incorrect claim apparent from the return, an inconsistency with an earlier return, a late-return loss or deduction, or an audit-report disallowance not taken into the return. No adjustment can be made without this communication.
How much time do I have to act on an income-tax Section 143(1)(a) intimation?
Reply: 30 days from the date of the notice. The Act counts the 30 days from the issue of the communication, not from service (second proviso to Section 143(1)(a)). The date stated on your notice always wins.
What happens if I ignore an income-tax Section 143(1)(a) intimation?
If no response is received within 30 days of the issue of the communication, the adjustments are made and the intimation under Section 143(1) follows, with any demand (second proviso to Section 143(1)(a)). The portal's Submit button becomes inactive once a CPC response due date has lapsed.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.