What this notice is.
When a return is processed, the law allows certain adjustments, such as arithmetical errors, incorrect claims apparent from the return, or disallowances based on audit reports. Before making them, the Centralised Processing Centre must tell you and consider your response. The processing scheme for this is notified under section 143(1A), which is why the notice is often called a 143(1A) notice.
From 1 April 2026 the Income-tax Act, 2025 has renumbered these provisions. Notices for tax years before 2026-27 still refer to the Income-tax Act, 1961 sections, which is why this page uses them. We check which Act applies to your notice.
Common causes.
- TDS or income mismatchIncome in Form 26AS or AIS higher than in the return.
- DeductionsClaims not supported by the data available to the department.
- Late returnDeductions not allowed on a belated return.
- Audit report differencesDisallowances shown in the tax audit report.
- Treaty claimsLower treaty rates without supporting documents.
- LossesCarry-forward of losses on a late return.
How to reply.
Return against AIS
Find exactly why the mismatch arose.
Agree or disagree
Agree if the adjustment is right; disagree with reasons if not.
Give a clear reason
With supporting information where needed.
Within 30 days
Through the e-filing portal.
Check the intimation
If an incorrect adjustment is still made, we file a rectification or appeal.
Why clients trust us with notices.
We read the notice, the AIS and your return together before advising.
Deadlines tracked from the day you send us the notice.
What the notice means, what is at stake and what we recommend.
Most proceedings are handled online, so you never need to travel to India.
Replies and representation by Chartered Accountants.
A written scope and fee before we start.
Adjustment notice help for clients across the UK.
We handle Indian income tax notices for NRIs, returning Indians and UK-owned businesses throughout the UK. Faceless proceedings are online, so it makes no difference where you live.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
143(1)(a) notice FAQs.
Notice of a proposed adjustment?
Send it with your return. We will reply within the 30 days.
This page is general guidance based on the Income-tax Act, 2025 and the rules and return forms as they stand. It is not legal or financial advice for your situation. Forms, eligibility and due dates can change each year, so please check with us before filing.