Intimation Under Section 143(1) of the Income Tax Act

An intimation under Section 143(1) of the Income-tax Act, 1961, is an official communication issued by the Income Tax Department after your Income Tax Return (ITR) has been processed. It is generated through an automated system that conducts a preliminary check of the details submitted in your return. The department compares the income, deductions, and tax calculations reported by you with the data available in its records to ensure compliance with tax in India regulations. If there are any differences, the intimation clearly highlights the adjustments made during processing. Based on this assessment, it determines whether additional tax is payable or whether you are eligible for a refund. This intimation serves as a summary of the return processing status and does not necessarily mean that your case has been selected for scrutiny.

Section 143(1) of the Income Tax Act, 1961, provides the legal basis for the preliminary processing of Income Tax Returns through an automated system. Under this provision, the Income Tax Department conducts a summary assessment of returns using computerised processing, without any detailed scrutiny or manual intervention.

During this process, the department may make prima facie adjustments, such as correcting arithmetical errors, disallowing claims that are inconsistent with the provisions of the law, and reconciling mismatches with information available in Form 26AS, AIS, and TIS. Based on these adjustments, the system determines whether additional tax is payable, a refund is due, or the return is accepted as filed, and communicates the outcome to the taxpayer through a Letter of Intimation under Section 143(1).

An intimation under Section 143(1) is issued after the Income Tax Department completes the initial, automated processing of your Income Tax Return. This process starts when:

• After you file your Income Tax Return (ITR) and successfully verify it.

• Once the return is processed by the Centralised Processing Centre (CPC) through the automated system.

• After basic checks for arithmetical errors, incorrect claims, and mismatches with records like Form 26AS, AIS, and TIS.

• Generally, within 9 months from the end of the relevant financial year in which the return is filed.

• When the department finalises whether there is a tax payable, a refund due, or no change in tax liability.

Under Section 143(1) of the Income-tax Act, 1961, the Income Tax Department may make certain prima facie adjustments during automated processing of your return before issuing the intimation. These are limited to obvious discrepancies and do not involve detailed scrutiny.

These adjustments are mechanical and do not involve subjective assessment. They ensure your tax liability reflects accurate computations and available data before determining if additional tax is due, a refund is payable, or no change is required. Updates from the Budget 2026 did not alter the fundamental scope of adjustments under Section 143(1).

Section 143(1) contains the following information:

• A comparison between income and tax details as filed by you and as computed by the Income Tax Department.

• Details of any prima facie adjustments made (arithmetical errors, disallowed claims, mismatches, etc.).

• The recomputed total income after adjustments, if any.

• Revised calculation of tax liability, interest (if applicable), and late fees.

• The final outcome - tax payable, refund due, or no demand/no refund.

• Reference details such as CPC communication number, date of issue, and assessment year.

After your Income Tax Return is processed under Section 143(1), the Income Tax Department issues an intimation indicating one of the following outcomes based on the automated assessment:

• No Demand, No Refund

Your return matches the department’s records, and no changes are required. Your tax calculation is accepted as filed.

• Refund Determined

If excess tax has been paid, the department confirms the refundable amount and initiates the refund process to your registered bank account.

• Tax Demand Raised

If additional tax is payable due to adjustments or mismatches, a demand is raised, and you are required to pay the amount within the specified time.

• Adjustment Against Previous Dues

Any eligible refund may be adjusted against pending tax dues from earlier years, and the balance (if any) is paid to you.

• Revised Computation Issued

In case of corrections or recalculations, a revised statement showing updated income, tax, and interest is provided.

After receiving an intimation under Section 143(1), it is important to review it carefully and take timely action to avoid penalties, interest, or delays in refunds.

• Check the Details Thoroughly

Compare the income, deductions, and tax figures in the intimation with your filed return to identify any differences.

• Verify Adjustments Made

Review the reasons for any prima facie adjustments, such as disallowed deductions or data mismatches with AIS, TIS, or Form 26AS.

• If There Is No Demand or Refund

No further action is required if the intimation shows “No Demand, No Refund” and all details are correct.

• If a Refund Is Due

Ensure that your bank account is validated and linked with PAN to receive the refund without delay.

• If Tax Demand Is Raised

Pay the outstanding amount within the specified timeline through the income tax portal to avoid interest and recovery proceedings.

• If You Disagree With the Demand

File an online response under the “Response to Outstanding Demand” section on the e-Filing portal with supporting documents.

• Keep a Copy for Records

Download and safely store the intimation for future reference and compliance purposes.

If you believe that the intimation under Section 143(1) contains incorrect adjustments, mismatches, or demands, you can respond or seek correction through the Income Tax Department’s online services. There are two main ways to address this: Respond to Outstanding Demand and File a Rectification Request. Here are exact steps you should follow

1. Check the Intimation Carefully

• Log in to the Income Tax e-Filing Portal: https://www.incometax.gov.in/iec/foportal/

• Download the intimation u/s 143(1) from e-File > Income Tax Returns > View Filed Returns and compare figures with your original ITR.

2. Respond to Outstanding Demand (If a demand appears to be incorrect)

This method is used when the intimation shows tax payable that you disagree with.

1. Log in to the e-Filing Portal with your credentials.

2. Go to Pending Actions > Response to Outstanding Demand.

3. Click Submit Response.

4. Select “Disagree with the demand (in full or part)”.

5. Click Add Reasons and choose appropriate reasons for disagreement (such as incorrect adjustment, mismatched TDS, etc.).

6. Enter supporting details and upload relevant documents (like Form 26AS / AIS/bank statements).

7. After adding all reasons, click Submit. You may be asked to pay any portion you agree with before final submission.

8. On successful submission, a Transaction ID will be generated — keep this for future reference.

You can also choose to pay part or full amount before submitting your response if some portion of the demand is correct.

3. File a Rectification Request (If there is an error in computing the intimation)

If the mistake is apparent from record (e.g., wrong tax credit, wrong deduction handling), you can file a rectification under Section 154 against the CPC’s order/intimation.

1. Log in to the e-Filing Portal: https://www.incometax.gov.in/iec/foportal/

2. Go to Services > Rectification and click + New Request.

3. Select the Assessment Year and choose a rectification type such as:

   • Reprocess the return
   • Return Data Correction (Online/Offline)
   • Tax Credit Mismatch Correction

4. Enter details and upload supporting evidence (such as corrected schedules, Form 26AS details, etc.).

5. Submit and e-Verify the rectification request.

If the rectification concerns complex calculations or mismatches, you can choose the relevant category and make corrections online or offline through XML/JSON upload

4. Other Options If Corrections Are Not Resolved

• If the rectification request doesn’t resolve your issue, you may contact your Assessing Officer or submit a grievance on the e-Filing portal.

• If still unsatisfied, you may file a complaint with the Income Tax Ombudsman.

Important Notes

• Always download and retain copies of all communications and responses for future reference.

• If you agree with any part of the tax demand, pay before the due date to avoid interest/penalties.

• A rectification request is different from a revised return; use rectification only for correcting mistakes in processing, not filing.

The PDF file of the Intimation under Section 143(1) issued by the Income Tax Department is password-protected to ensure the security of your personal and financial information.

In most cases, the standard password format to open the intimation is:

PAN (in lowercase) + Date of Birth (DDMMYYYY)

• For individual taxpayers, the password consists of their PAN written in lowercase letters, followed by their date of birth in DDMMYYYY format.

• For non-individual taxpayers (such as companies, firms, or trusts), the password is the PAN in lowercase followed by the date of incorporation or formation in DDMMYYYY format.

Example:

• PAN: ABCDE1234F

• Date of Birth: 15 August 1990 (15/08/1990)

• Password: abcde1234f15081990

If you have misplaced or deleted your Section 143(1) intimation, you can easily download it again from the official e-Filing portal of the Income Tax Department (India) by following these steps:

Step 1: Visit the e-Filing Portal

• Open the official website: https://www.incometax.gov.in

• Click on Login at the top right corner.

Step 2: Log In to Your Account

• Enter your PAN / Aadhaar / User ID.

• Enter your password and captcha code.

• Click Login.

Step 3: Go to Filed Returns Section

• After logging in, click on e-File in the main menu.

• Select Income Tax Returns → View Filed Returns.

Step 4: Select the Relevant Assessment Year

• You will see a list of your filed returns.

• Choose the Assessment Year for which you want the Section 143(1) intimation.

Step 5: Open Return Details

• Click on View Details or View Status next to the selected return.

• Scroll down to the Intimation / Orders or Related Files section.

Step 6: Download the Intimation PDF

• Click on Download against “Intimation u/s 143(1)”.

• The file will be downloaded in PDF format.

Step 7: Open the File Using the Correct Password

• Open the PDF using the standard password format:

• PAN (lowercase) + Date of Birth (DDMMYYYY)

An intimation under Section 143(1) must be issued within 9 months from the end of the financial year in which the Income Tax Return is filed. If no intimation is sent within this period, the return is deemed to be processed as filed.

An intimation under Section 143(1) is not a scrutiny notice. It is only a routine communication informing you about the automated processing of your Income Tax Return and any basic adjustments made.

In contrast, a notice under Section 143(2) is issued for detailed scrutiny and requires you to submit documents and explanations. Practically, this means a Section 143(1) intimation usually indicates normal processing, while a Section 143(2) notice signals closer examination by the tax department.

References -

1. Download & Re-download Intimation u/s 143(1) - official instructions from the Income Tax Department: https://incometaxindia.gov.in/Pages/tax-services/request-for-intimation.aspx

2. Official FAQs on Intimation under Section 143 - details on what intimation means and related processing: https://incometaxindia.gov.in/Pages/faqs.aspx?c=0&k=FAQs+on+intimation+under+section+143

3. Limitation Periods Table - statutory timeline showing 9 months for sending intimation under Section 143(1): https://incometaxindia.gov.in/charts%20%20tables/limitation%20periods.htm

4. Official FAQs on Faceless Income-tax Proceedings - mentions intimation as a part of the faceless proceedings framework: https://incometaxindia.gov.in/Pages/faqs.aspx?k=FAQs+on+Faceless+Income-tax+Proceedings