Be alert about the new process of refund under the Income tax Act


Compulsory Reverse Charge even if the supplier is registered
Refund process under the Income tax becomes more stricter than earlier through the amended Section 143 (1) A of the Income Tax Act, The Income tax department is suspecting that most of the taxpayers are getting refunds by declaring the taxable income comparatively lesser than the issued Form 16/16A. The Income tax department also find out that most of the salaried employees are taking credit of House Rental Allowances, Leave Travel Allowances and deductions under 80C to 80U without supporting evidences or supporting with fake documents.

To come over from this issue, the Income tax department amended section 143(1) A, where the tax payer will get intimation from the department regarding the deviation from their salary shown as per filed Income tax returns with the calculated salary as per Form 16 issued by the company or deviation from the income shown as per the Form 16 A or as per the 26 AS.

The taxpayer who gets the intimation notice u/s 143(1) A should reply to the notice within 30 days along with the supporting documents in the Income tax portal. It is mandatory that the scan copies of genuine documents are available with them at the time of filing income tax returns or within 30 days from the date of notice. The actual amount of taxable income as per the Form 16 or Form 16 A will be taken for the computation and it will be processed further by the income tax department if the taxpayer not replies to the notice within the prescribed time.

The taxpayers can verify the Part –A of Intimation u/s 143 (1) A, it will be very clear about the mismatches happened with your filed Income Tax return and Form 16.

Let us know the steps to be followed for replying to the notice u/s 143(1) A to get the refunds or to agree to the additions,
  • Steps to be followed to reply:
  • Step 1: Log on to https://www.incometaxindiaefiling.gov.in/
  • Step 2: Login through your User ID (PAN) and Password
  • Step 3: Choose E-Proceedings and then Click on e-Assessments/Proceedings
  • Step 4: Click on the link placed under Proceeding Name
  • Step 5: Click on the link placed under Reference ID to verify once with your return
  • Step 6: Click on the option ‘Submit’ to respond for the intimation u/s 143(1) A
  • Step 7: In the response column you can choose 'Agree for Addition'


  • ***** You can choose the above option if Income tax return filed with unintentional errors, further your total income will be considered with the actual additions as per the intimation and you have to file Revised return within 15 days from the date of response.

    Step 8: In the response column you have to choose 'Disagree to the addition'

    ***** If your form 16/form 16 A does not given effects to the deductions what actually it supposed to be then you can choose this option, further the relevant documents also to be upload for getting refunds along with the proper reason to be chosen from the drop box. Here no need to file a revised return after a given response