Communication of proposed adjustment u/s 143(1)(a)

ITR 631 views 6 replies

Dear sir/madam i have received the following notice.please tell me the solution.

Dear Sir/Madam Subject: Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961. The return for PAN ----------, Assessment Year 2019-20 E-filing- Acknowledgement number ------------------- Dated 12-JUN-19 contains errors/incorrect claims/ inconsistencies which attract adjustment(s), as specified u/s. 143(1)(a) of Income Tax Act, 1961, as annexed in Part-A [(i) to (v), as applicable].

You are herewith afforded an opportunity to respond to the proposed adjustment(s) u/s. 143(1)(a),mentioned below, within a period of 30 days (thirty days) from the date of issue of this communication. Please provide the required information or file a revised return, as applicable, through online mode. To submit response, kindly log on to www.incometaxindiaefiling.gov.in with your "user name and password" and choose "e-Assessment/Proceeding" under the “e-proceeding" section.

Kindly note:

1. Revised return uploaded as above should have all the data to enable processing. It should contain complete information as furnished in the earlier return after correcting the the errors/ incorrect claims/ inconsistencies listed below.

2. You are advised to use the software utility available on the website www.incometaxindiaefiling.gov.in to avoid errors.

3. The online response to this communication will be presumed to be duly verified, correct and complete in accordance with the provisions of the Act.

4. The response so received shall be considered before making any adjustment. In case, no response is received within 30 days (thirty days) of issue of this intimation, the return of income will be processed after making necessary adjustment(s) u/s 143(1)(a) of Income Tax Act, 1961 as proposed in part-A, without providing any further opportunities in this matter.

**"Please ignore this notice if you have already filed a revised return in response to the earlier communication." 15-10-2019 Deputy Commissioner of Income Tax, CPC, Bengaluru

This communication is computer generated and may not contain signature. Where sent by email, this is signed with the digital signature of the Income Tax Department - CPC, which is obtained from a certifying authority under the Information Technology Act, 2000. For any queries, please quote the PAN,Document Identification Number and call on the telephone number provided above. AMRIT RAJ SINGH Page 1 of 2

Part - A

Adjustments u/s 143(1)(a)

Incorrect Claim u/s 143(1)(a)(ii)

Deduction

Assessee is claiming deduction u/s 80D more than the specified limit

Amount in Income Tax Return 99729/-

Amount as computed 75000/-

Variance on account of Proposed adjustment 24729/-

Please tell me it is mandatory to respond to this notice .if not what will the probelm. last year i filed my itr at that time amount we mention in claim amount is even more than the specified limit the computer is to take automatically the maximum amount that can be allowed for tax exemption.

Here under 80D i mentioned

(A) Health Insurance Premium - Self and Family including Senior Citizen Parents 49729/-

(B) Medical expenditure - Parents (senior citizen) 50000/-

what i have spent i mentioned here it's total is 99729 i thought system will take automatically as 75000 but now i got notice that there is variance in amount claiming . so kindly help me out.

 

Replies (6)
File revised return and claim 75000 (25+50) under section 80D.

you can claim medical expenditure provided you do not have medi-claim Policy. If it is then it's ignored.

So your total income will go up by 24729/-. So recalculate your tax liability and pay SA Tax (additional amount) alongwith interest and file revised return within 30 days.

in the medical insurance myself family & my mother is having insurance , my father is not having insurance i have spent medical expenditure for my father can i claim like this 

(A) Health Insurance Premium - Self and Family including Senior Citizen Parents 25000/-  or do i need to  change this one?

(B) Medical expenditure - Parents (senior citizen) 50000/-

 

Under 80D it's parents and accordingly you can take include either or both. So you need to pay SA tax and file revised return afap
You must respond by logging in your online account. explain the situation as you have done here and file revised return claiming full amount rs 99729.you must mention that you spent for dad and upload bill for same.

I also received similar kind of email .

Error Descripttion: Assessee is claiming deduction u/s 80D more than the specified limit

Amount in Income Tax Return: 43076

Amount as computed : 30000

Variance on account of Proposed adjustment: 13076

Here under 80D i mentioned

(A) Health Insurance Premium - Parents : 13076/-

(B) Medical expenditure - Parents (senior citizen) : 25000

(C) Preventive health check up - self and family : 5000

 

@ Neha
you can claim medical expenditure provided you do not have medi-claim Policy. If it is then it's ignored.

@ Njmu
Medical expenditure for parents additional limit is 50000/- but here you are availing full 50000/- expenditure incurred on your father only.

There is no 50000/- limit for each parent .

Same way medi-claim insurance including parents means it is deemed to be both included.

You can try to explain by responding with explanation but it appears unacceptable.


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