How to deal with communication of proposed adjustment u/s 143(1)?

Intimation received u/s 143(1) is not a Notice but a communication received from the income tax department. Once the assessee files his income tax return, the income tax department does a preliminary assessment. This includes verifying arithmetical errors, any incorrect claim in the return, the difference in tax calculation, verification of tax payment, etc.

This letter basically matches the calculations in the Income Tax Return filed with the calculations computed by the income tax department.

For more, read our article here.