Section 143(1)(a)(ii) allows the IT department to make adjustments to your returned income if certain specific issues are found during processing. These are not full scrutiny assessments but automated adjustments.

Common adjustments under this clause:
- Disallowance of deductions claimed without actual proof in the return (like 80C, 80D if the amounts claimed do not match Form 16 or AIS)
- Income reported in AIS/Form 26AS but not included in the return
- Arithmetical errors in the return

What to do when you get this intimation:
1. Check what was adjusted: The intimation (Form 143(1)) will show your declared income vs the processed income side by side
2. If you agree with the adjustment: Pay the additional tax demand within 30 days using the demand challan
3. If you disagree: File a rectification request under Section 154 on the income tax portal within 4 years

Key point: A 143(1) intimation is NOT a scrutiny notice. It is a summary assessment. Do not ignore it because non-payment of demand leads to recovery action.

For help with ITR filings that avoid these adjustments upfront, the Tax Garden [guide on filing ITR with multiple income sources](https://taxgarden.in/blog/itr-filing-multiple-income-sources-salary-rental-fd-capital-gains-india) covers proper disclosure of all AIS entries.