intimation u/s 143(1) F.Y. 2008-2009


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Querist : Anonymous

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Querist : Anonymous (Querist)
16 February 2011 I have received a intimation u/s 143(1) that reflect the amt. of rs. 2,01,290/- as income but my deduction u/s 80C of rs. 57546/- not less frm my net income. I have a ack. with 201285-57546=143739/-

why they have send me intimation ?
Do I hv to rectify it by rectification u/s 154 with ledger of LIC paid in Year 2008-2009 ?

Do I need to send Rec. 154 by Registered AD Post or go personally bcz i m far away (150 K.M) frm my Ward office.?

give me the solution sirs,

thanks

17 February 2011 No Income Department has started the rectification u/s 154 online on the efiling website. So do online. but check whether available for year 2008-09.

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Querist : Anonymous

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Querist : Anonymous (Querist)
17 February 2011 but what about offline filing ?
i have filed offline return ?

01 August 2024 Based on your query regarding the intimation under Section 143(1) for FY 2008-2009 and the discrepancies related to deductions under Section 80C, here’s a step-by-step guide to address the issue:

### **Understanding the Intimation Issue:**

1. **Discrepancy Explanation:**
- The intimation you received reflects a different amount of income than you expected. You mentioned that your deductions under Section 80C were not considered correctly, leading to an apparent income discrepancy.

2. **Reasons for Intimation:**
- The intimation under Section 143(1) may show a higher income due to the non-consideration of your claimed deductions or other mismatches in reported income or tax credits.

### **Steps to Resolve the Issue:**

1. **Verify the Details:**
- **Check Intimation:** Carefully review the intimation notice to understand the specific discrepancies. Compare it with your filed return and ensure you have correctly claimed all deductions.
- **Review Documents:** Ensure that all documents, including proofs of deductions under Section 80C, were correctly submitted.

2. **Rectification Under Section 154:**
- **Rectify Mistake:** If there’s an apparent mistake in the intimation, such as non-consideration of your deduction under Section 80C, you can file a rectification application under Section 154.
- **Prepare Documents:** Gather all relevant documents, including proof of LIC premiums paid and any other supporting documentation.

3. **How to File Rectification:**
- **Online Filing:** You can file the rectification application online through the Income Tax e-Filing portal:
- **Login:** Access the [Income Tax e-Filing Portal](https://www.incometax.gov.in/iec/foportal).
- **Select Rectification:** Navigate to the “Rectification” section under “My Account.”
- **Provide Details:** Fill in the necessary details and attach relevant documents.

- **Offline Filing:**
- **Preparation:** If you need to file offline, prepare the rectification request in a prescribed format along with supporting documents.
- **Submission:** You can send the rectification request by registered post to the jurisdictional Income Tax office. Ensure that you get a receipt or acknowledgment of the posting.

4. **No Need for Personal Visit:**
- **Mail or Online Submission:** If you are far from the Ward office, you do not need to visit personally. You can file online or send the rectification request via post.

5. **Considerations for Filing Offline:**
- **Send by Registered AD Post:** If filing offline, sending the rectification request by registered AD post is advisable to have a record of submission.
- **Ensure Accuracy:** Make sure that all information and supporting documents are accurate and complete to avoid further discrepancies.

### **Summary of Actions:**

1. **Review the Intimation and Compare it with Your Filed Return.**
2. **File a Rectification Application Under Section 154 if Necessary.**
3. **File Rectification Online through the Income Tax Portal or Send by Registered AD Post if Filing Offline.**
4. **Gather and Attach All Supporting Documents (e.g., Proof of LIC Premium Payment).**

By following these steps, you should be able to address the discrepancy and resolve the issue with the intimation under Section 143(1).


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