Intimation u/s 143(1)(a)

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This is a query for the AY 17-18.

I have filed my returns by referring to form 16 given by the IT department.

The total income was 10 lakhs and the exception under 80c was 1.5 lakhs plus the exemption under section 10 was 2 lakhs. So the total taxable income would be 6.5 lakhs. 

The form 26AS shows the total income paid/credited as 10 lakhs.

Here is my query.

I received an intimation from the IT department citing "There is inconsistency between salary income in return and Form 26AS" u/s 143(1)(a) of Income Tax Act, 1961.

I logged-in into my IT account and looked at the intimation under e-proceeding. I could see that the total taxable income was showing as 8.5 lakhs instead of 6 lakhs. They did not consider the exemptions under section 10. I disagreed to this notice and entered all the details under section 10.

After a few months, I received the same notice, again I disagreed to this intimation too.

They were not satisfied yet. Recently I received a letter citing there is still inconsistency. As per my knowledge, I need to file a rectification for this. Please correct me if I am wrong or what action I need to take to close this proceeding.

Replies (14)
In your Form 16,section 10 excemption would have included and if the the amt is shown as Rs.6.5L in Form 26 itself,then no pblm.probably I think section 10 excemption is not included in your Form 16 itself. so Form 16 and 26AS statement shows as 8.5L,there is inconsistent data between ITR 1 and Form 16 and 26AS.
foem 16...copy is important...
under which head you are claiming exemption under section 10

For any claim of deduction or exemption you require to submit investment proof or the exemption income details. Otherwise your claim will not be accepted.

Hi Rama krishnan,

Thanks for the reply. 

Are you asking me how did I opt for section 10 exemptions?

It was done through my organization for HRA, Medical and conveyance allowances. 

Let me attach a copy of 26AS and form16 then it will be easy for you to take a look.

Hi Sethu,

Thanks for the reply. The form 26AS contains only the total amount paid to me whereas form 16 contains all the breakup. 

Let me attach a copy of 26AS and form16 then it will be easy for you to take a look.

Your Total Income as per Form 16 is Rs.7,75,727/- ( After all deductions ). But you considerd only Rs.6.5 lakhs while filing your return of Income. cross verfity the form 16 & Intimation u/s 143(1) to get the exact difference. my view as per your information provided here is you have taken double deduction.

Originally posted by : CHINTHA TEJOVATHI
Your Total Income as per Form 16 is Rs.7,75,727/- ( After all deductions ). But you considerd only Rs.6.5 lakhs while filing your return of Income. cross verfity the form 16 & Intimation u/s 143(1) to get the exact difference. my view as per your information provided here is you have taken double deduction.

Hi Chintha,

10 lakhs of income was an example I took to explain the issue. It was a fake figure. Please refer to form 26AS and form16 for the exact figures. 

is it possible to you tell the difference where you got as per form 16 & intimation 143(1) ?

Originally posted by : CHINTHA TEJOVATHI
is it possible to you tell the difference where you got as per form 16 & intimation 143(1) ?

Hi Chintha,

Here is the calculation.

  • Total Income - 1163315
  • Section 10 deductions - 235088
  • Tax o employment - 2500
  • 80C exemptions - 150000
  • Total taxable income -  7,75,727

As per the intimation u/s 143(1)(a), the IT department is stating that 

Head Of Income - Salary Income
Reason - There is inconsistency between salary income in return and Form 26AS
Amount in Income Tax Return - 925727
Amount as computed - 1163315
Variance on account of Proposed adjustment - 237588 ( sum of section 10 plus PT = 2,35,088 + 2500 = 237588)

Hope I am able to explain my issue clearly. Please let me know why the IT department is neglecting section 10 when it is already included in Form 16.

 

 

Give written letter to the concerned Assessing Officer by referring the notice number & attach Form 16 to that letter.

Hi Chintha,

Where will I get the information of Assessing officer? How do I need to communicate with him?

I have received PAN card from Belgaum, Karnataka. 

You can get Assessing Officer details here :

1) Login to Income Tax website - Profile Settings - My profile - PAN details - Jurisdiction Details &

2) In the1 page of Intimation u/s 143(1)

 

Originally posted by : CHINTHA TEJOVATHI
You can get Assessing Officer details here :

1) Login to Income Tax website - Profile Settings - My profile - PAN details - Jurisdiction Details &

2) In the1 page of Intimation u/s 143(1)

 

Hi Chintha,

Thanks, for the information. I shall do that. 

Is there any way to resolve it through the online process by filing rectification? 


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