Communication u/s 143(1)(a)

Pushpreet (Asosciate) (59 Points)

24 July 2017  

I have entered hypothetical numbers.


I have recieved a communication with Subject : Communication of proposed adjustment u/s 143(1)(a) of Income Tax Act, 1961.

The communication mentions a difference between Taxable Income as per Return filed and as per Form 16.

As mentioned in the communication recieved:
Income as per Return - Rs 10,00,000
Income as per Form - Rs. 10,10,000

There is a discrepancy of Rs. 10,000 as per the communication recieved.

However, please find below the details of the particulars entered by me while filling the Return:

Taxable Income as Per Form 16 recieved from employer - Rs. 9,90,000
Income from Other Sources (Interest from Savings Bank A/C) - Rs. 20,000 (My Bank did not cut any TDS, and this was not mentioned in my Form 16)
The  sum of the above 2 details is Rs. 10,10,000 (same as per Communication recieved)

However, I have claimed a deduction of Rs. 10,000 under Sec 80TTA.
Therfore, Total Taxable Income = Rs. 10,00,000

I have also paid the extra tax and mentioned the Challan number while filing the return.

The communication also mentions that I need can submit response by submitting it in "e-Assessment/Proceeding" under the “e-proceeding" section. However, when I go to this page, I do not have an option to submit a response.


Can anyone please help me understand what needs to be done? As per my understanding I did the correct thing by adding the extra Income from Saving Bank A/c as "Income from other Sources" and then deducted Rs. 10,000 under Sec 80TTA. I have been doing the same thing for 3 years, and this has been the first time I have recieved such a notice.