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.
| Type of Adjustment | What It Means |
|---|---|
| Arithmetical Errors | Correction of basic calculation mistakes in your return (e.g., errors in adding income heads, deductions, or tax computation). |
| Incorrect Claims | Disallowance of deductions or exemptions claimed without supporting evidence or not permitted as per the Act (e.g., excess deduction beyond limits under Chapter VI-A). |
| Mismatch in Tax Payments | Reconciliation of taxes paid or TDS/TCS credits as per your return with records in Form 26AS, Annual Information Statement (AIS), and Taxpayer Information Summary (TIS). |
| Inconsistent Income Details | Aligning income reported in the return with information available from third-party sources (employer, banks, financial institutions). |
| Interest & Penalty Computation | Adjustment for interest under Sections 234A/234B/234C if return is filed late or taxes are paid late, and recomputing interest/penalty accordingly. |
| Refund/Rebate Corrections | Updating refund amount or rebate under applicable sections (e.g., Section 87A) based on correct computation. |
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:
Your return matches the department’s records, and no changes are required. Your tax calculation is accepted as filed.
If excess tax has been paid, the department confirms the refundable amount and initiates the refund process to your registered bank account.
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.
Any eligible refund may be adjusted against pending tax dues from earlier years, and the balance (if any) is paid to you.
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.
Compare the income, deductions, and tax figures in the intimation with your filed return to identify any differences.
Review the reasons for any prima facie adjustments, such as disallowed deductions or data mismatches with AIS, TIS, or Form 26AS.
No further action is required if the intimation shows “No Demand, No Refund” and all details are correct.
Ensure that your bank account is validated and linked with PAN to receive the refund without delay.
Pay the outstanding amount within the specified timeline through the income tax portal to avoid interest and recovery proceedings.
File an online response under the “Response to Outstanding Demand” section on the e-Filing portal with supporting documents.
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
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.
This method is used when the intimation shows tax payable that you disagree with.
Log in to the e-Filing Portal with your credentials.
Go to Pending Actions > Response to Outstanding Demand.
Click Submit Response.
Select “Disagree with the demand (in full or part)”.
Click Add Reasons and choose appropriate reasons for disagreement (such as incorrect adjustment, mismatched TDS, etc.).
Enter supporting details and upload relevant documents (like Form 26AS / AIS/bank statements).
After adding all reasons, click Submit. You may be asked to pay any portion you agree with before final submission.
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.
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.
Log in to the e-Filing Portal: https://www.incometax.gov.in/iec/foportal/
Go to Services > Rectification and click + New Request.
Select the Assessment Year and choose a rectification type such as:
Enter details and upload supporting evidence (such as corrected schedules, Form 26AS details, etc.).
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
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.
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:
Open the official website: https://www.incometax.gov.in
Click on Login at the top right corner.
Enter your PAN / Aadhaar / User ID.
Enter your password and captcha code.
Click Login.
After logging in, click on e-File in the main menu.
Select Income Tax Returns → View Filed Returns.
You will see a list of your filed returns.
Choose the Assessment Year for which you want the Section 143(1) intimation.
Click on View Details or View Status next to the selected return.
Scroll down to the Intimation / Orders or Related Files section.
Click on Download against “Intimation u/s 143(1)”.
The file will be downloaded in PDF format.
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 -
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
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
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
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
No, it is not a scrutiny notice. It is a routine communication informing you about the processing of your return.
You need to respond only if there is a tax demand or if you disagree with the adjustments. No action is required for “No Demand, No Refund.”
A tax demand may arise due to arithmetical errors, disallowed deductions, mismatch of TDS/TCS, or incorrect tax calculation.
Download the PDF from the e-Filing portal and open it using your PAN (in lowercase) followed by your date of birth in DDMMYYYY format.
You can file a response to the outstanding demand or submit a rectification request under Section 154 with supporting documents.
It must be issued within 9 months from the end of the financial year in which the return is filed.
Yes, you can file a revised return within the prescribed time limit, if it is still allowed for that assessment year.
Your PAN in lowercase letters followed by your date of birth in DDMMYYYY format (for individuals).
Refunds are usually credited within 7 to 20 working days after the intimation is issued, subject to bank verification.
Log in to the e-Filing portal and go to e-File → Income Tax Returns → View Filed Returns.
Log in to the portal, go to Services → Rectification, select the assessment year, enter corrections, and submit the request.
No, it is not a detailed assessment order. It is only the result of automated preliminary processing.
No action is required. Your return has been accepted as filed and successfully processed.
