Response to 143(1) Intimation — Reply Format with Reconciliation Table
To,
{{officer_designation}}
Date: 31 July 2026
Response to Intimation under Section 143(1) — Disagreement with Adjustment(s)
Assessee: {{client_name}} | PAN: {{client_pan}} | Assessment Year: {{assessment_year}}
Ref: Intimation / communication dated
Respected Sir / Madam,
1. The assessee filed the return of income for AY {{assessment_year}} declaring total income of ₹ {{returned_income}}. The intimation cited above has processed the return at a total income of ₹ {{processed_income}}, after making the adjustment(s) reconciled below.
2. The assessee disagrees with the adjustment(s) for the reasons stated clause-wise:
Reconciliation — Return Filed vs Processed u/s 143(1)
| Particulars | As per return filed (₹) | As per intimation u/s 143(1) (₹) | Variance (₹) | Explanation |
|---|
| Gross total income | ____________ | ____________ | ____________ | ____________ |
| Deductions under Chapter VI-A | ____________ | ____________ | ____________ | ____________ [e.g. deduction disallowed for mismatch with the tax-audit report — reconciliation enclosed] |
| Total income | {{returned_income}} | {{processed_income}} | ____________ | |
| TDS / TCS credit | ____________ | ____________ | ____________ | ____________ [e.g. credit as per Form 26AS not granted — 26AS extract enclosed] |
| Advance tax / self-assessment tax | ____________ | ____________ | ____________ | ____________ |
| Tax payable / (refund) | ____________ | ____________ | ____________ | |
3. Clause-wise submissions on each adjustment:
(a) ____________ [identify the adjustment clause invoked — e.g. 143(1)(a)(ii) incorrect claim apparent from the return, 143(1)(a)(iv) disallowance indicated in the audit report — and explain, with the return schedule / audit-report reference, why the claim in the return is correct].
(b) ____________
- Drafting hint: trace every variance to a specific schedule of the return and a specific line of Form 26AS / AIS / Form 3CD — CPC adjustments are data-match driven, so the response must be data-match precise.
- Drafting hint: if the 30-day window for responding to the proposed adjustment has passed and the intimation is already issued, convert this response into an online rectification request u/s 154, and preserve the appeal remedy u/s 246A for adjustments that are debatable rather than apparent.
4. In view of the above, the assessee requests that the adjustment(s) be dropped / rectified, the return be processed as filed, and the consequential refund be issued together with interest under section 244A.
Thanking you,
Yours faithfully,
For {{client_name}}
_______________________________
Authorised Signatory
Address: {{client_address}}
Encl.: Return acknowledgement and computation; Form 26AS / AIS extract; tax-audit report extract; challans; ____________
