Section 143(1A)
Additional income-tax on processing of returns
Quick Answer
Section 143(1A) (Additional income-tax on processing of returns) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 143(1A)
Provision Summary
Historically levied a 20% additional income tax on the amount of income increased during the 143(1) intimation processing.
Deleted
Provision Summary
NA. Deleted as it was considered overly harsh for arithmetic errors.
Key Changes & Highlights
- Replaced by modern penalty structures under 270A.
Related Sections
Frequently Asked Questions
What does Section 143(1A) of the Income Tax Act 1961 deal with?
Section 143(1A) (Additional income-tax on processing of returns) Historically levied a 20% additional income tax on the amount of income increased during the 143(1) intimation processing.
Is Section 143(1A) of the ITA 1961 still applicable under DTC 2025?
Section 143(1A) has been deleted under the Direct Tax Code 2025. NA. Deleted as it was considered overly harsh for arithmetic errors.
What is the status of Section 143(1A) under the new tax code?
Section 143(1A) is marked as "Deleted" with status "Deleted". Impact: Medium - Historical context of automated penalties.
What are the key changes to Section 143(1A) under DTC 2025?
Replaced by modern penalty structures under 270A.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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