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Page 1 of 10
ÏæÚæ 143(1) ·ð ÌãÌ âå¿Ùæ
Ùæ× : ¥çÖáð· »õÌ×
SÍæØè ¹æÌæ â¢vØæ : DOIPG5169B | çÙÏæüÚ‡æ ßáü : 2024-25 | ÂæßÌè â¢. : 653602850110724 | ˜æ â¢ÎÖü â¢vØæ : CPC/2425/A1/436717622

Úæçàæ ( ` ×ð´ )
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01 ßðÌÙ (i) â·Ü ßðÌÙ (ia+ib+ic+id+ie) 2,49,720 2,49,720

(a) ÏæÚæ 17(1) ·ð ¥ÙéâæÚ ßðÌÙ 2,49,720 2,49,720

(b) ÏæÚæ 17 (2) ·ð ¥ÙéâæÚ ¥ÙéÜçŽÏØô´ ·æ ×åËØ 0 0

(c) ÏæÚæ 17 (3) ·ð ¥ÙéâæÚ ßðÌÙ ·ð ÕÎÜð ÜæÖ 0 0

ÏæÚæ 89A ·ð ÌãÌ ¥çÏâåç¿Ì Îðàæ ×ð´ ÕÙæ° »° âðßæçÙßëçžæ 0 0

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(iii) ·éÜ ßðÌÙ (i-ii-iia) 2,49,720 2,49,720

(iv) ÏæÚæ 16 ·ð ÌãÌ ·ÅõÌè (iva + ivb + ivc) 50,000 50,000

(a) ÏæÚæ 16(ia) ·ð ÌãÌ ×æÙ· ·ÅõÌè 50,000 50,000

(b) ÏæÚæ 16(ii) ·ð ÌãÌ ×ÙôÚ´ÁÙ Öžææ 0 0

(c) ÏæÚæ 16(iii) ·ð ÌãÌ ÃØæßâæçØ· ·Ú 0 0

(v) 'ßðÌÙ' àæèáü ·ð ¥´Ì»üÌ ÂýÖæØü ¥æØ (iii-iv) 1,99,720 1,99,720

02 »ëã â¢Âçžæ »ëã â¢Âçžæ ·æ Âý·æÚ

(i) ßáü ·ð ÎõÚæÙ â·Ü ç·ÚæØð ·æ Âýæ#/ÂýæŒØ/ÎðØ ×åËØ 0 0

(ii) SÍæÙèØ ÂýæçÏ·Ú‡æô´ ·ô Öé»ÌæÙ ç·Øæ »Øæ ·Ú 0 0

(iii) ßæçáü· ×åËØ (i-ii) 0 0

(iv) ßæçáü· ×åËØ ·æ 30% 0 0

(v) ©ÏæÚ Üè »§ü Âå´Áè ÂÚ ÎðØ ŽØæÁ 0 0

(vi) ßáü ·ð ÎõÚæÙ Âýæ# Õ·æØæ/¥Âýæ# ç·ÚæØð 30% ·× 0 0

(vii) »ëã â¢Âçžæ ·ð ÌãÌ ÂýÖæØü ¥æØ [(iii - iv - v) + vi] 0 0

03 ¥‹Ø âýôÌ ¥‹Ø âýôÌô´ âð ¥æØ (Ùè¿ð ç¼° »° ×Îô´ ·æ Øô») 7,158 7,158

(i) Õ¿Ì ¹æÌð âð ŽØæÁ 18 18

(ii) ·ô§ü ¥‹Ø 7,140 7,140

04 ·éÜ â·Ü ¥æØ [4= (1+2+3)] 2,06,878 2,06,878

05 ¥ŠØæØ VIA ·ð ÌãÌ ·ÅõÌè ·ÅõÌè

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06 ·ÅõÌè ·ð ÕæÎ ·éÜ ¥æØ [6=(4-5)] 2,06,880 2,06,880

07 ·Ú ·æ çßßÚ‡æ ·éÜ ¥æØ ÂÚ ÎðØ ·Ú 0 0

08 ÏæÚæ 87A ·ð ÌãÌ ÀåÅ 0 0

09 ÀåÅ ·ð ÕæÎ ÎðØ ·Ú [9=(7-8)] 0 0

10 9 ÂÚ SßæS‰Ø ¥õÚ çàæÿææ ©Â·Ú, 4% ·è ÎÚ âð 0 0

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9+10)]

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13 ·éÜ ¥æØ·Ú ÎðØÌæ ÚæãÌ ·ð ÕæÎ àæðá ·Ú [13= (11-12)] 0 0

14 ŽØæÁ ¥õÚ ÎðØ àæéË· (a) ÏæÚæ 234A ·ð ÌãÌ ŽØæÁ 0 0

Page 2 of 10
ÏæÚæ 143(1) ·ð ÌãÌ âå¿Ùæ
Ùæ× : ¥çÖáð· »õÌ×
SÍæØè ¹æÌæ â¢vØæ : DOIPG5169B | çÙÏæüÚ‡æ ßáü : 2024-25 | ÂæßÌè â¢. : 653602850110724 | ˜æ â¢ÎÖü â¢vØæ : CPC/2425/A1/436717622

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(d) ÏæÚæ 234F ·ð ÌãÌ àæéË· 0 0

(e) ·éÜ ŽØæÁ ¥õÚ àæéË· ÎðØ [14e={14(a)+14(b)+14(c)+14(d)}] 0 0

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Page 3 of 10
 ÏæÚæ 143(1) ·ð ÌãÌ âå¿Ùæ

Ùæ× : ¥çÖáð· »õÌ×

SÍæØè ¹æÌæ â¢vØæ : DOIPG5169B | çÙÏæüÚ‡æ ßáü : 2024-25 | ÂæßÌè â¢. : 653602850110724 | ˜æ â¢ÎÖü â¢vØæ : CPC/2425/A1/436717622

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Page 4 of 10
 ÏæÚæ 143(1) ·ð ÌãÌ âå¿Ùæ

Ùæ× : ¥çÖáð· »õÌ×

SÍæØè ¹æÌæ â¢vØæ : DOIPG5169B | çÙÏæüÚ‡æ ßáü : 2024-25 | ÂæßÌè â¢. : 653602850110724 | ˜æ â¢ÎÖü â¢vØæ : CPC/2425/A1/436717622

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Page 5 of 10
Intimation u/s 143(1)

Name : Abhishek Gautam Ùæ× : ¥çÖáð· »õÌ×

Address : 245/50 Mandawali fazalpur, Mandawali Fazalpur S.O Mandawali ÂÌæ : 245/50 ×æ´ÇæߥçÜ $È’¸æÜÂäÚ, ×æ´ÇæߥçÜ $È’¸æÜÂäÚ °â.¥ô
Fazalpur, EAST DELHI Delhi 110092 INDIA
×æ´ÇæߥçÜ $È’¸æÜÂäÚ, §üSÅ ç¼Ë¶è ç¼Ë¶è 110092 §´çÇØæ
Ph : 91-9810938734
$ÈôÙÑ 91-9810938734

PAN : DOIPG5169B | AY : 2024-25 | Ack. No. : 653602850110724 | DIN : CPC/2425/A1/436717622

Your Return for A.Y. 2024-25 has been processed.

There is no payment due.

ITR Form Type Date of Filing Intimation Order Date Due Date

ITR1 Original 11/07/2024 11/07/2024 31/07/2024

Extended Due Date Status Residential status

31/07/2024 Individual Resident

RETURN DETAILS

Amount in `
Sl.No. Particulars Reporting Heads
As provided by Taxpayer As Computed u/s 143(1)

01 Taxation option Opting Out of New Tax Regime as per sec. 115BAC(6) No No

02 Income Details Total Income 2,06,880 2,06,880

03 Tax Details Tax Liability after relief 0 0

04 Interest and Fee Payable Total Interest And Fee ( 234A, 234B, 234C & 234F ) 0 0

05 Pre-paid Taxes Total Taxes Paid ( Advance Tax, TDS, TCS, Self Assessment Tax ) 0 0

06 Balance 0 0

07 Net Amount Payable / Refundable 0 0

N SAYIRAJ, I.R.S
Deputy Director of Income Tax,
CPC, Bengaluru

Page 6 of 10
Intimation u/s 143(1)

Name : Abhishek Gautam

PAN : DOIPG5169B | AY : 2024-25 | Ack. No. : 653602850110724 | DIN : CPC/2425/A1/436717622

Amount in `
Sl.No. Particulars Reporting Heads
As provided by Taxpayer As Computed u/s 143(1)

01 SALARY (i) Gross salary (ia+ib+ic+id+ie) 2,49,720 2,49,720

(a) Salary as per section 17(1) 2,49,720 2,49,720

(b) Value of perquisites as per section 17(2) 0 0

(c) Profit in lieu of salary as per section 17(3) 0 0

Income from retirement benefit account maintained in a notified

(d) country u/s 89A 0 0

Income from retirement benefit account maintained in a country

(e) other than notified country u/s 89A 0 0

(ii) Less : Allowances to the extent exempt u/s 10 0 0

(iia) Less: Income claimed for relief from taxation u/s 89A 0 0

(iii) Net salary (i-ii-iia) 2,49,720 2,49,720

(iv) Deduction u/s 16 (iva+ivb+ivc) 50,000 50,000

(a) Standard deduction u/s 16 (ia) 50,000 50,000

(b) Entertainment allowance u/s 16 (ii) 0 0

(c) Professional tax u/s 16(iii) 0 0

(v) Income chargeable under the head 'Salaries' (iii-iv) 1,99,720 1,99,720

02 HOUSE PROPERTY Type of House Property

(i) Gross rent received/receivable/lettable value during the year 0 0

(ii) Tax paid to local authorities 0 0

(iii) Annual value (i-ii) 0 0

(iv) 30% of annual value 0 0

(v) Interest payable on borrowed capital 0 0

(vi) Arrears/ Unrealized rent received during the year less 30% 0 0

(vii) Income chargeable under the head 'House Property' [(iii-iv-v)+vi] 0 0

03 OTHER SOURCES Income from other sources (sum of the items below) 7,158 7,158

(i) Interest from Savings Account 18 18

(ii) Any Other 7,140 7,140

04 Gross Total Income [4=(1+2+3)] 2,06,878 2,06,878

DEDUCTION
05 UNDER CHAPTER Deductions (u/s)
VIA

Total deductions under chapter VI-A (sum of the items above) (As restricted
0 0
to the amount claimed in the return)

06 Total income after deductions [6=(4-5)] 2,06,880 2,06,880

07 TAX DETAILS Tax payable on total income 0 0

08 Rebate u/s 87A 0 0

09 Tax after rebate [9=(7-8)] 0 0

10 Health and education cess @4% on 9 0 0

11 Gross tax liability before tax relief (total tax and cess) [11=(9+10)] 0 0

12 TAX RELIEF Relief u/s 89 0 0

TOTAL INCOME TAX

13 LIABILITY Balance tax after relief [13=(11-12)] 0 0

INTEREST AND FEE

14 PAYABLE (a) Interest u/s 234A 0 0

(b) Interest u/s 234B 0 0

Page 7 of 10
Intimation u/s 143(1)

Name : Abhishek Gautam

PAN : DOIPG5169B | AY : 2024-25 | Ack. No. : 653602850110724 | DIN : CPC/2425/A1/436717622

Amount in `
Sl.No. Particulars Reporting Heads
As provided by Taxpayer As Computed u/s 143(1)

(c) Interest u/s 234C 0 0

(d) Fee u/s 234F 0 0

(e) Total interest and fee payable [14e={14(a)+14(b)+14(c)+14(d)}] 0 0

15 Aggregate income tax liability [15=(13+14e)] 0 0

16 TAXES PAID (a) Advance tax 0 0

(b) TDS 0 0

(c) TCS 0 0

(d) Self assessment tax 0 0

(e) Total tax paid [16e={16(a)+16(b)+16(c)+16(d)}] 0 0

17 Balance 0 0

Page 8 of 10
 Intimation u/s 143(1)

Name : Abhishek Gautam

PAN : DOIPG5169B | AY : 2024-25 | Ack. No. : 653602850110724 | DIN : CPC/2425/A1/436717622

ITR-1: In case of any variance in this intimation order u/s 143(1) /154 vis-a-vis your return of income, please refer to following common reasons:

For details of variance pertaining to total income Income-tax Department please refer to notice u/s 143(1)(a) of the Income-tax Act, 1961 issued the by Income-tax
A. Income related Department during the course of processing your return. You may consider revising your return of income/statutory form submitted along with the return of income if
you disagree with the variance.

B. Computation of 1. I submitted my return with old tax regime but my taxes have been computed as per new tax regime as per intimation order u/s 143(1) /154 issued by the Income-tax
taxes Department.

It may be appreciated that the new tax regime is the default regime from AY2024-25 onwards. The option to opt-out of new tax regime can be exercised by filing the
return of income in ITR-1 with the selection of 'Opt-out' option on or before 31.07.2024 which is the due date for filing of return u/s 139(1) of the Act.

2. I claimed deductions under Chapter VI-A which were not allowed by the Income-tax Department at the time of processing my return of income in ITR-1.

The deductions under Chapter VI-A are allowable only if the taxpayer is eligible to offer tax under the old tax regime. Under the new tax regime, no deductions under
Chapter VI-A are allowable. Please note that in order to opt-out of new tax regime, the taxpayer must make the necessary selection in the ITR-1 form and file such form
within the due date for the purpose of section 139(1), i.e. 31.07.2024.

3. My total income is less than Rs 7 lacs, but rebate under section 87A was not granted by the Income-tax Department at the time of processing my return of income in
ITR-1.

Under the new tax regime, rebate subject to a maximum of Rs 25,000 is available to taxpayers whose total incomes do not exceed Rs 7,00,000. For taxpayer opting out
of new tax regime, a rebate amounting to a maximum of Rs 12,500 is available to taxpayer whose total incomes do not exceed Rs 5,00,000. The rebate is given before
calculating secondary and higher secondary education cess.

4. Why has been my claim of relief u/s 89 relating to arrears or advance of any sum in the nature of salary not been granted by the Income-tax Department?

Relief under section 89 is available to a resident individual if he has received:

(1) Salary or family pension in arrears or in advance
(2) Gratuity in excess of exemption under section 10(10)(ii)/(iii)
(3) Compensation on termination of employment
(4) Commuted pension in excess of exemption under section 10(10A)(i)

Further, a working of relief u/s 89 has to be submitted online by filing statutory form 10E through eFiling portal.

5. Why is there a different in the amount of my total tax liability computed by the Income-tax Department vis-a-vis the amount reported by me in my return of income?

Computation of total tax-liability is a step-by-step process. Basic tax liability is computed based on applicable slab rates. Please note that the slab rates differ depending
on whether the taxpayer eligible for new tax regime or old tax regime depending upon relevant selection made in the return of income.

Also, please refer to afore-mentioned FAQs for difference arising out or (of) one or more points discussed in the fore-going questions.

It may be appreciated that secondary and higher education cess is computed at the rate of 4% on the tax amount after applying rebate u/s 87A.

C. Computation of
interest and fees 1. Why have I been charged interest u/s 234A?

If the taxpayer files her return of income after the due date prescribed u/s 139(1) or the extended due date as the case may be, interest u/s 234A will be charged at 1%
per month or part of the month on the amount of tax payable by the taxpayer as on the due date. Hence, it is requested that interest u/s 234A is computed correctly by
the taxpayer at the time of filing of her return of income.

2. Why have I been charged interest u/s 234B and/or 234C?

Interest u/s 234B will be charged if taxpayer fails to pay at least 90% of the total tax liability after relief as advance tax. The interest is computed at the rate of 1% for
every month or part of a month comprised in the period from 1st April of the assessment year to the date of determination of total income u/s 143(1) on the amount by
which the advance tax paid as aforesaid falls short of the assessed tax. Hence, it is requested that interest u/s 234B is computed correctly by the taxpayer at the time of
filing of her return of income.

Interest u/s 234C will be charged for deferment of instalments of advance tax, i.e. failure to pay instalments of advance tax at the prescribed rates provided in section
211 of the Income-tax Act, 1961. Interest will be charged at the rate of 3% respective instalment amount for each of first, second and third quarters and 1% for the fourth
quarter of the previous year. Hence, it is requested that interest u/s 234C is computed correctly by the taxpayer at the time of filing of her return of income.

3. Why have I been charged fee u/s 234F?

Fee u/s 234F will be charged if taxpayer defaults in furnishing return of income within the prescribed time limit u/s 139(1) of the Income-tax Act, 1961. An amount of
Rs.5,000/- is charged as fee u/s 234F if the total income exceeds Rs 5,00,000. In other cases, an amount of Rs 1,000 shall be levied as fee u/s 234F. Hence, it is
requested that fee u/s 234F is computed correctly by the taxpayer at the time of filing of her return of income.

D. Tax payment
related 1. Why is there a mismatch in respect of taxes deducted at source in my intimation order u/s 143(1)/154?

Taxpayers are requested to ensure that TDS details mentioned in Sch TDS1 and Sch TDS2 of the ITR-1 form are complete and consistent with details reflecting in Form
26AS/TDS certificate/Form16 issued by the deductor. Please ensure that TAN of the deductor is correctly entered in the relevant fields in the ITR-1 form.

Errors or omissions in your Form 26AS may happen due to several reasons, such as:
. Non-filing of TDS returns by the deductor
. Non-payment of TDS by the deductor

Page 9 of 10
Intimation u/s 143(1)

Name : Abhishek Gautam

PAN : DOIPG5169B | AY : 2024-25 | Ack. No. : 653602850110724 | DIN : CPC/2425/A1/436717622

. Quoting of wrong AY or wrong PAN (or no PAN)

. Incorrect challan details in the TDS returns submitted
. Challan details wrongly quoted in the TDS return by deductor or in details uploaded by the bank

You can take the following action to correct the details in your Form 26AS:
1) Provide a correction statement (via NSDL website) for only those records that require correction.
2) In cases of a mistake made by the deductor (e.g., your employer), you should contact the deductor and request them to:
. File the TDS return if it is still pending
. Furnish a revised TDS return if they filed the return with incorrect details / wrong or no PAN
. If there is a mistake made by the bank (e.g., in tax amount, PAN), you should request the bank to rectify it in the challan details uploaded by the bank

It may be noted a taxpayer will not get a tax credit for tax deductions that are not reflected in the Form 26AS.

While transferring the TDS deducted in the hands of taxpayer to another Person, taxpayer should correctly mention the PAN and other relevant details wherever required
in the TDS schedules.

2. I paid advance tax/self-assessment tax but the credit for such tax payment has not been allowed as per the intimation u/s 143(1) issued by the Income-tax
Department.

Taxpayers must ensure that tax payment details in respect of self-assessment tax must be accurately reported in the Sch IT of the ITR-1 form.
This includes advance/self-assessment tax payment challan details such as:
Serial No.
Date of Tax Payment
BSR Code
Amount

In respect of self-assessment tax, taxpayers are requested to ensure that self-assessment tax payment details are mentioned in the Sch IT of ITR-1 form. Mere payment
of self-assessment tax does conclude the tax compliance but the self-assessment tax payment details must be reported in the Sch IT of ITR-1 form.

It may be noted a taxpayer will not get a tax credit for tax payments which are not reported/incorrectly reported in the ITR-1 form.

Page 10 of 10