📝 Prepared by EaseValue Advisors · Updated 17 Jul 2026
Section 270 (old 143(1)(a))Respond in 30 days
When to use this
Got a proposed adjustment while your return was being processed (Section 270, old 143(1)(a)) — e.g. a mismatch with Form 26AS/AIS or a disallowed deduction? Respond on the portal within 30 days; silence means the adjustment is made automatically. Use this draft for the "disagree" response.
The draft — copy & adapt
To,
The Assessing Officer / CPC,
Income Tax Department
Sub: Response to proposed adjustment u/s 143(1)(a) [Section 270, Income-tax Act 2025] — PAN [PAN], AY [2025-26], DIN [notice DIN] dated [date]
Sir/Madam,
1. This is in response to the communication of proposed adjustment dated [date] issued while processing my return of income for AY [2025-26].
2. I have examined the proposed adjustment of ₹[amount] on account of [reason stated in the notice — e.g. difference between income reported and Form 26AS / disallowance of deduction under Section [__]]. I respectfully disagree, for the following reasons:
(a) [State the fact — e.g. "The receipt of ₹[__] reflected in Form 26AS is a reimbursement/capital receipt and is not taxable income."]
(b) [State the evidence — e.g. "The deduction of ₹[__] under Section [__] is supported by [proof], enclosed."]
3. The return as filed is correct, and the proposed adjustment may kindly be dropped. Supporting documents are enclosed: [list — Form 16, bank statement, receipts, etc.].
Yours faithfully,
[Name]
PAN: [PAN] · Date: [date]
Replace the [bracketed] parts with your details before sending. This is a general template, not legal advice on your specific matter.
A mistake in a notice reply can cost you the case. Have a CA review your facts, finalise the draft and file it on the portal — done right, the first time.
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