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Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed in Forms ITR-1 to 6 & applicability of section 143(1)(a)(vi)
January, 11th 2018
                                                                                       Circular No. a.i../2018
                                     Government of India
                                      Ministry of Finance
                                    Department of Revenue
                                   Central Board of Direct Taxes


                                                         North Block, New Delhi, the 10" of January, 2018


                          Order under section 119 of the Income-tax Act, 1961


Subject: Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed
in Forms ITR-l to 6 & applicability of section 143(1)(a)(vi)-reg.-

       Sub-clause (vi) of clause (a) of sub-section (1) of section 143 of the Income-tax Act, 1961 ('Act') as
introduced vide Finance Act, 2016, w .e.f. 01.04 .2017, while processing the return of income, prescribes
that the tota l income or loss shall be computed after making adjustment for addition of income
appearing in Form 26AS or Form 16A or Form 16 (the three Forms) which has not been included in
computing the t ota l income in th e return . In this regard, CBOT has issued Instruction No.(s) 9/2017
dated 11.lD. 2017 & 10/2017 dated 15.11.2017 for identification of instances in which section
143(1)(a)(vi) of the Act may be invoked by CPC-ITR, Bengaluru on the basis of information contained in
the ITR Fo rm s 1 to 6.

2.    As intim ations proposi ng adjustments in identified returns under section 143(1)(a)(vi) of the Act
would be shortly issued by the CPC-ITR, Be ngaluru, the process to be followed by the taxpayers fo r filing
the response is as under:




2.1   Since section 143(1)(a)(vi) of the Act is being applied for the first time while processing the returns,
it has been decided that before issuing an intimation of the proposed adjustment, initially an awareness
campaign would be carri ed out to draw the attention of the taxpayer to such differences. This would be
in form of an e-mail and SMS communication to the concerned taxpayer informing him about the
variation in the tax-return vis-a-vis the information avai lable in the three Forms and requesting him to
submit response to the variation within one month of receiving the communication electronically. In
case the taxpayer does not respond withi n the available time -frame or the response is not satisfactory, a
formal intimation ujs 143(1)(a)(vi) proposing adjustment to the returned income wou ld be issued to
him . As per the secon d proviso to sectio n 143(1)(a)(vi) of the Act, in a case where no response is
received from the taxpayer within thirty days of issue of such an in timat io n, the proposed adjustment
shall be made to the returned income . Therefore, it is of utmost necessity that the concerned taxpayer
files a prompt, timely and satisfactory response to the awareness campaign or subsequent intimation
proposing adjustment u/s 143(1)(a)(vi) of the Act.

2.2   The manner for furnishing re sponse by the taxpaye r is as under:

For furnishing the response electronically, taxpayer is required to login in his account in the e-filing site
and choose the option (View-Returns/Forms) . In a case where communication/intimation has been
issued to the taxpayer u/s 143(1)(a)(vi) of the Act, the status will be displayed in the dashboard as
'Response to Communicotion/fntimotion u/s 143(1)(0) is pending'. The taxpayer can click on the same
and submit his response.

2.3        The scenario(s) for furnishing response are as under:

      I.   Where upon receiving the awareness message or formal intimation u/s 143(1)(a)(vi) of the Act,
           if the taxpayer fully agrees with the proposed adjustment, he is required to file a revised return
           in response .
     II.   Where upon receiving the awareness message or formal intimation u/s 143(1)(a)(vi) of the Act,
           if the taxpayer partially agrees with the proposed adjustment, he is required to (i) file a revised
           return for the part of the proposed adjustment with which he is in agreement & (ii) file a
           reconciliation statement (in the format to be provided by CPC-ITR on the e-filing site) for the
            part of the proposed adjust ment with which he is not in agreement.
 III.      Where upon receiving the awareness message or formal intimation u/s 143(1)(a)(vi) of the Act,
           the taxpayer disagrees with the proposed adjustment, he is required to file a reconciliation
           statement (in the format to be provided by CPC-ITR on the e-filing site) in support of his
           contention.




3.         Based upon response of the taxpayer as indicated in para 2.3 above and the information so
available with the CPC-ITR, thereafter, such returns shall be taken up for processing by CPC-ITR as per
provisions of section(s) 143(1), 143(1)(a)(vi) read with Instruction No.s 9 & 10/2017 of CBDT.

4.         Hindi version to follow.




                                                                                                 (Roh it Garg)
                                                                                      Director- (ITA.II }, CBDT

(F.No. 225/333/ 2017-ITA.II)

Copy to:-

            1)   P5 to FM/OSD to FM/PS to Mo5(F)/OSD to MoS(F)
            2)   PS to Secretary (Revenue)
            3)   Chairman, CaOT & All M em bers, CBOT
            4)   All Pr.CCsIT/ Pr.DsGIT
            5)   All Joint 5ecretaries/CsIT, CBOT
            6}   CIT (M&TP), Official Spokesperson of CBOT
            7)   a/a Pro DGITISystems) for uploading on official website
            8)   J(ll (Database Cell) for uploading on departmental website




                                                                                                 (Roh it Ga rg)
                                                                                         Director-ITA.II, CBDT

 
 
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