CBDT lays down process & scenario(s) for seeking response of taxpayers to proposed adjustments u/s 143(1)(a)(vi) for addition of income appearing in Form 26AS or Form 16 or 16A which is not included in computing income in ITR.

Earlier, CBDT had issued Instructions 9 & 10 of 2017 for identification of instances in which s. 143(1)(a)(vi) may be invoked by CPC-ITR, Bengaluru on basis of info. contained in ITR Forms 1 to 6; Considering that intimations proposing adjustments u/s 143(1)(a)(vi) would be shortly issued by CPC-ITR, Bengaluru, CBDT has laid down the process to be followed. For details, refer Circular 1/2018.

To know more –
https://dpncindia.com/wp-content/uploads/2018/01/Circular-1-of-2018.pdf