A CA office desk, with sample data.

In response to the intimation u/s 143(1)(a), the assessee submits that the employees' contribution to PF of ₹4,80,000 reported in clause 20(b) of Form 3CD was deposited on or before the due date under the EPF Act for 11 of 12 months (challans enclosed). The sole delayed deposit of ₹40,000 for March 2026 is accepted. The assessee agrees to the adjustment to the extent of ₹40,000 and disagrees with the balance ₹4,40,000.

With reference to Form GST DRC-01A dated 15-10-2026, the taxpayer submits that RCM liability on GTA services for FY 2023-24 amounting to ₹1,12,600 was discharged through GSTR-3B Table 3.1(d) in the months of receipt (ledger extract and 3B copies enclosed), and corresponding ITC was availed under Table 4(A)(3). The taxpayer therefore disagrees with the ascertainment in Part B and requests closure.

In response to the notice u/s 139(9), the assessee states that the difference of ₹3,20,000 represents advances received from patients in March 2026 on which TDS was deducted by an insurer under section 194J but which were recognised as income in FY 2026-27 under the assessee's consistently followed cash basis. A corrected return with reconciliation note is being filed within the stipulated 15 days.