There is every possibility of making a mistake while filing your income tax return. These can be errors like claiming deductions twice under section 80C or not matching form 26AS with the TDS (tax deducted at source) certificates and this can result in tax calculation errors.

In case the income tax department finds a mismatch between the data given by you and the data available with them, then it is likely to send you a notice.

Earlier, the department used to send a notice asking the taxpayer to come to an income tax office at a particular date and time to explain his/her position regarding the mismatch.

Now, the government has introduced 'e-Proceeding' where a taxpayer can submit his/her response to the department without appearing physically.

Under this system, a taxpayer is intimated through email and SMS to respond to the queries raised by the department.

Given below are the steps on how to respond to the notice served on you under section 143(1)(a).

Step 2: Login to your account by entering user ID, i.e., your PAN, password, date of birth, captcha code, and then click on submit.

Step 3: After logging in, click on the e-Proceeding tab and select 'e-Assessment/Proceedings' option.

Step 4 : A new page will appear showing details of the notice such as PAN, assessment year, proceeding name, proceeding status etc.

Step 5: Click on the hyperlink given under the 'Proceeding Name' column.

Step 6: Additional proceeding details will appear on your computer screen showing details such as reference ID, notice section, description, notice issue date etc.

Step 7: Click on the 'reference ID' to view details of the notice. To submit your response against the notice, click on the 'Submit' button under the response column. Step 8: Up on clicking the 'submit' button, a new page will appear on your screen showing details of the mismatches for which the notice has been sent to you.
Step 9: Under the 'Response' tab, you should select either Agree to addition or Disagree to addition. If you agree with the objections raised, then you must file a revised return within 15 days.

Step 10: If you disagree with the department, you will have to select the appropriate option from the list of reasons given for disagreement.

Step 11: Fill in the details due to which the mismatch is occurring. You will be required to attach supporting documents to support your claim before making your final submission.

Step 12: Click on 'Submit'. Up on doing so, a success message along with the transaction ID will appear on your screen.

Once it has been submitted, you can view your response under the response column by clicking the View button. Here you can also see the documents you have submitted to support your claim.