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

Section 143(1) of the Income Tax Act, 1961, is essentially a computer generated automated message which lets the taxpayer know of any error that exists in his/her tax filing. It also tells the taxpayer if he/she has any interest that is payable.

Anytime someone receives a notice from the Income Tax Department, there seems to be an overwhelming sense of trepidation that goes with it. Just looking at such envelopes can bring thoughts of impending fines and appearances and adds to the stress of daily life. But not all notices come bearing bad news. While some bear great news such as tax refunds, there are a few that are more of an announcement or statement of facts and have no positive or negative impact.

One such notice is the Intimation under section 143(1). This notification is a computer generated message stating any errors made or any interest found payable or refundable. This message is generated automatically and has no human intervention. These intimations are often sent via email within a time frame of 1 year from the financial year in which the return was filed.

What is Intimation u/s 143(1)?

The details submitted to the tax department and the details considered by the department to process the tax return are summarised in the Intimation u/s 143(1). The following are the details present in the Intimation u/s 143(1):

Sequence number of refund
Details of assesses, such as name, address, etc.

As per Tax Department, the tax computed under section 143 (1)
Other details related to Income Tax filing, such as filing date, acknowledgement number, etc.
The tax calculation as provided in the Income Tax return

When does One Receive an Intimation under Section 143(1)?

The below three instances are the primary reasons for having an intimation notice generated.

If the taxpayer has paid extra tax then the notification will mention the amount of tax refund. If the refund value is above Rs. 100, then the refund will be paid out to the taxpayer. Refund values below Rs. 100 will not be paid out.
If the taxpayer has paid taxes, which after computation are found to be short, then the notice will state the amount of tax due by the taxpayer and will also enclose a challan for the same payment.
A simple notice which states that the tax returns filed by the taxpayer fall in line with the computation made by the assessing officer. In such cases no specific intimation is sent to the assessee and the assessee should treat the ITR V acknowledgement of filing of return of income as the intimation notice.

Till when can I receive intimation u/s 143(1)?

Intimation can be received up to one year from the end of the financial year in which the return is filed.

For example, if the return for the year 2021-22 was filed on 18 June 2022, then the financial year ends on 31 March 2023, and you can receive intimation till 31 March 2024 and not after that. The response should be submitted within the specified timeframe in case any action required to avoid legal complication.

What if no intimation is received till the expiry of one year?

Your ITR–V acknowledgment will be considered your intimation; in case you do not receive intimation till expiry of one year from the end of the financial year in which you have filed your return.

How is the intimation u/s 143(1) received?

Here are the required details regarding how the intimation is received:

Intimation is received in your registered email ID

This email ID is the same one that you provided during registration on the income tax website or at the time of filing income tax returns online
The Central Processing Centre (CPC) is the sender of these emails
Sender ID is intimations@cpc.incometax.gov.in
Text message is also sent to the recipient to their registered mobile number.

What is the password to open intimation u/s 143(1)?

To open the intimation u/s 143(1) you need to enter the correct password to access the file. The password for these files is your PAN number in lower case and your date of birth in DDMMYYYY format. For example, if your PAN number is MARGK5108Q and your date of birth is 11 October 1984, then the password will be ‘margk5108q11101984’.

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, on case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials

Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
New page will appear showing the filed returns
Click on the ‘Download Intimation Order’

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

How to deal with Intimation under section 143(1)?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year.
The second step would be to check if the notice was sent either due to tax refundable or tax payable. In cases of tax refundable, only those values exceeding Rs. 100 will be refunded and this refund will be paid out in due course of time without the taxpayer having to provide any additional details.
If the notice was sent due to tax payable, then the taxpayer needs to see the cause of discrepancy. These causes may be due to simple arithmetic errors, inadequate documents submitted, undeclared sources of income, or deductions filed under the wrong sections.
If the computation seems satisfactory, then the taxpayer must proceed to pay the tax difference immediately but if the taxpayer is unhappy with the computation made and would like to refute the notice then they can consult with a competent CA and contact their income tax officer.

After 143 (1), How many Days will it take to Receive the Refund?

It normally takes 20 to 45 days from the date of the income tax return’s e-verification for the credit of refund to be processed. It might take longer, though, if the acknowledgement (ITR V) is delivered to the CPC in person.

FAQs on Intimation Under Section 143(1) of Income Tax Act
How to open intimation u/s 143(1)?
To open intimation u/s 143(1) use your PAN and date of birth as password. For example, if your PAN is DARGK6914q, and your birth date is 3rd October 1993, then the password will be dargk6914q03101993.

How will I receive Section 143(1) notice from the IT Department?
You will receive the Section 143(1) notice from the Income Tax Department through email with the subject line ‘Your ITR intimation’ and you will also receive an SMS alert informing that intimation notice has been sent to your registered email ID.

How to file rectification for intimation u/s 143(1)?
Log in to your income tax portal account to rectify the intimation u/s 143(1) and click on the Service tab. Select the rectification option and choose relevant A.Y. and file.

What to do if there is no mismatch in an intimation u/s 143(1) notice, demand, or refund?
If there is no mismatch in an intimation u/s 143(1) notice, demand, or refund, then you need not do anything, as it means that the ITR has been processed successfully.

Is intimation u/s 143(1) an assessment order?
No, intimation u/s 143(1) intimates about the processing of the return, and hence, it is not an assessment order.

If I have zero refunds and tax demand, and proper sync on the taxpayer and 143(1) section columns, then do I need to reply to 143(1) intimations?
If you have zero refunds and tax demand, and proper sync on the taxpayer and 143(1) section columns, then you need not reply.

Can I revise the income tax return after receiving the intimation u/s 143(1)?
Even after receiving intimation u/s 143 (1), you can revise your income tax return by 31 December of the relevant assessment year.

Is the tax assessment order and intimation u/s 143(1) the same?
No, the intimation u/s 143(1) and the tax assessment order are not the same.

Can I use intimation u/s 143(1) as address proof?
Yes, you can use the intimation u/s 143(1) as an address proof.

Which method will the IT department use to notify me under Section 143(1)?
The IT department will send you an email with the subject “Your ITR intimation.” The tax filer receives an SMS alert from the department notifying them that the notification under section 143-1 has been sent to their registered email address.

Can we disregard notification u/s 143 (1)?
The Income Tax Department has effectively processed the notification, and the taxpayer need not take any further action if there is no mismatch, no demand, and no refund due.

When will you be notified in accordance with section 143 (1)?
After filing the income tax return, the taxpayer must confirm it. The income tax department then notifies the taxpayer by registered email address and mobile number under section 143(1) of the income tax act that the ITR has been processed.

What does the Income Tax Act’s section 143(1) cover?
After adjusting for any mathematical errors or claims, the adjusted income is determined. The tax, interest, and charge (if any) are calculated based on this sum. Any balance or refund to which the taxpayer is entitled is communicated to him.

I was given a demand notice for Rs. 5,000 under clause 143(1). How should I proceed?
You must first confirm the basis for your tax liability. If you accept the tax demand, you must pay the tax. In the challan, select the Tax on Regular Assessment (400) payment type. Please provide a statement stating your disagreement with the requirement.

What causes the discrepancy between the taxpayer’s TDS and the amount estimated under Section 143(1)?
The TDS shown in 26AS differs from the TDS claimed in your tax return, which accounts for the difference between the TDS as reported by the taxpayer and as computed under section 143(1). You can make an online rectification application under section 154(1) for errors in the intimation order under section 143(1) if the TDS claimed in your tax return is accurate.

What can I do if I disagree with the refund that was stated in the notification order?
You will need to file a revised or rectification return if you disagree with the decreased refund that the CPC estimated in the intimation order. If you made any mistakes on your initial return, you can file an amended return. Only, if you discover an error in the order issued by the Income Tax Department, you may file a rectification return.

Intimation Under Section 143(1) of Income Tax Act

What is Intimation u/s 143(1)?

Sequence number of refund
Details of assesses, such as name, address, etc.

As per Tax Department, the tax computed under section 143 (1)
Other details related to Income Tax filing, such as filing date, acknowledgement number, etc.
The tax calculation as provided in the Income Tax return

When does One Receive an Intimation under Section 143(1)?

The below three instances are the primary reasons for having an intimation notice generated.

If the taxpayer has paid extra tax then the notification will mention the amount of tax refund. If the refund value is above Rs. 100, then the refund will be paid out to the taxpayer. Refund values below Rs. 100 will not be paid out.
If the taxpayer has paid taxes, which after computation are found to be short, then the notice will state the amount of tax due by the taxpayer and will also enclose a challan for the same payment.
A simple notice which states that the tax returns filed by the taxpayer fall in line with the computation made by the assessing officer. In such cases no specific intimation is sent to the assessee and the assessee should treat the ITR V acknowledgement of filing of return of income as the intimation notice.

Till when can I receive intimation u/s 143(1)?

Intimation can be received up to one year from the end of the financial year in which the return is filed.

What if no intimation is received till the expiry of one year?

Your ITR–V acknowledgment will be considered your intimation; in case you do not receive intimation till expiry of one year from the end of the financial year in which you have filed your return.

How is the intimation u/s 143(1) received?

Here are the required details regarding how the intimation is received:

Intimation is received in your registered email ID

This email ID is the same one that you provided during registration on the income tax website or at the time of filing income tax returns online
The Central Processing Centre (CPC) is the sender of these emails
Sender ID is intimations@cpc.incometax.gov.in
Text message is also sent to the recipient to their registered mobile number.

What is the password to open intimation u/s 143(1)?

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, on case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials

Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
New page will appear showing the filed returns
Click on the ‘Download Intimation Order’

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

How to deal with Intimation under section 143(1)?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year.
The second step would be to check if the notice was sent either due to tax refundable or tax payable. In cases of tax refundable, only those values exceeding Rs. 100 will be refunded and this refund will be paid out in due course of time without the taxpayer having to provide any additional details.
If the notice was sent due to tax payable, then the taxpayer needs to see the cause of discrepancy. These causes may be due to simple arithmetic errors, inadequate documents submitted, undeclared sources of income, or deductions filed under the wrong sections.
If the computation seems satisfactory, then the taxpayer must proceed to pay the tax difference immediately but if the taxpayer is unhappy with the computation made and would like to refute the notice then they can consult with a competent CA and contact their income tax officer.

After 143 (1), How many Days will it take to Receive the Refund?

Is intimation u/s 143(1) an assessment order?
No, intimation u/s 143(1) intimates about the processing of the return, and hence, it is not an assessment order.

Is the tax assessment order and intimation u/s 143(1) the same?
No, the intimation u/s 143(1) and the tax assessment order are not the same.

Can I use intimation u/s 143(1) as address proof?
Yes, you can use the intimation u/s 143(1) as an address proof.

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

Section 143(1) of the Income Tax Act, 1961, is essentially a computer generated automated message which lets the taxpayer know of any error that exists in his/her tax filing. It also tells the taxpayer if he/she has any interest that is payable.

What is Intimation u/s 143(1)?

Sequence number of refund
Details of assesses, such as name, address, etc.

As per Tax Department, the tax computed under section 143 (1)
Other details related to Income Tax filing, such as filing date, acknowledgement number, etc.
The tax calculation as provided in the Income Tax return

When does One Receive an Intimation under Section 143(1)?

The below three instances are the primary reasons for having an intimation notice generated.

If the taxpayer has paid extra tax then the notification will mention the amount of tax refund. If the refund value is above Rs. 100, then the refund will be paid out to the taxpayer. Refund values below Rs. 100 will not be paid out.
If the taxpayer has paid taxes, which after computation are found to be short, then the notice will state the amount of tax due by the taxpayer and will also enclose a challan for the same payment.
A simple notice which states that the tax returns filed by the taxpayer fall in line with the computation made by the assessing officer. In such cases no specific intimation is sent to the assessee and the assessee should treat the ITR V acknowledgement of filing of return of income as the intimation notice.

Till when can I receive intimation u/s 143(1)?

Intimation can be received up to one year from the end of the financial year in which the return is filed.

What if no intimation is received till the expiry of one year?

Your ITR–V acknowledgment will be considered your intimation; in case you do not receive intimation till expiry of one year from the end of the financial year in which you have filed your return.

How is the intimation u/s 143(1) received?

Here are the required details regarding how the intimation is received:

Intimation is received in your registered email ID

This email ID is the same one that you provided during registration on the income tax website or at the time of filing income tax returns online
The Central Processing Centre (CPC) is the sender of these emails
Sender ID is intimations@cpc.incometax.gov.in
Text message is also sent to the recipient to their registered mobile number.

What is the password to open intimation u/s 143(1)?

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, on case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials

Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
New page will appear showing the filed returns
Click on the ‘Download Intimation Order’

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

How to deal with Intimation under section 143(1)?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year.
The second step would be to check if the notice was sent either due to tax refundable or tax payable. In cases of tax refundable, only those values exceeding Rs. 100 will be refunded and this refund will be paid out in due course of time without the taxpayer having to provide any additional details.
If the notice was sent due to tax payable, then the taxpayer needs to see the cause of discrepancy. These causes may be due to simple arithmetic errors, inadequate documents submitted, undeclared sources of income, or deductions filed under the wrong sections.
If the computation seems satisfactory, then the taxpayer must proceed to pay the tax difference immediately but if the taxpayer is unhappy with the computation made and would like to refute the notice then they can consult with a competent CA and contact their income tax officer.

What is the password for intimation under Section 143(1)?

The intimation received under Section 143(1) is password protected. The ITR intimation password will be your PAN (in lowercase) followed by date of birth in DDMMYYYY format without giving any space.

For example: Assuming your PAN is ABCDE1234E and the date of birth is 01/01/2000, the password to open the intimation will be “abcde1234e01012000”.

Nature of adjustments under 143(1)

Total income or loss is computed under Section 143(1) after making the following adjustments:

Arithmetical error in the return
Any incorrect claim which is apparent from any information in the return where incorrect claim which may include the following:
- The claim of an item in the return which is inconsistent with another entry of the same or some other item in such return – for example, income from other sources are deducted from business income but not declared under income from other sources.
- Disallowance of set off of loss in the financial year which is carried forward from previous years in which return was filed beyond specified due date
- Disallowance of expenditure indicated in the audit report but not indicated in the return of income.

Time Limit for issue of 143(1)

Section 143(1) intimation has to be sent within one year from the end of the financial year in which return is being filed. For eg: if the taxpayer has filed return pertaining to the financial year 2021-22 in July 2022, intimation can be sent any time till 31 March 2024. If a taxpayer does not receive any intimation within such period, it simply means there are no adjustments carried out to the return filed by the taxpayer and no change in tax liability/refund, and the acknowledgement filed itself is deemed to be Section 143(1) intimation.

Action to be taken by the taxpayer after receiving a 143(1)

As a first step, review certain things in Section 143(1) intimation to ensure document pertains to your return itself and data provided pertain to the same financial year as mentioned in Section 143(1) intimation.
Check the name, PAN, address, assessment year for which notice has been sent, e-filing acknowledgement number.
In case you are able to identify the mistakes you have made while filing your return from the 143(1) intimation, and they can be rectified by filing a revised return, please do so by logging into income tax e-filing website. Please refer our article on how you can go about revising your return online.
However, if no mistakes have been made and you do not agree with the adjustments made by CPC/computerised system, you can file an online rectification application under Section 154(1) intimating the correction of mistake appearing in the Section 143(1) intimation. Refer our article on filing rectification application.
Also, submit your response in the e-filing portal where there is a tax demand- whether you agree or disagree with the same.
In case you are not satisfied with the processing of your rectification return by CPC, you can also file online grievances or contact your assessing officer. In case of no satisfactory action from CPC/assessing officer, you can file a complaint to income tax ombudsman.

However, if taxpayer agrees to the tax demand raised by income tax department after carrying out adjustments as above, taxpayer is required to pay such taxes. Refer our article on OLTAS challan payment on how to pay taxes. However, while paying tax on demand raised under this Section, please choose ‘Tax on regular assessment (400)’ under ‘Type of payment’ field in the challan.

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

What is Intimation u/s 143(1)?

Sequence number of refund
Details of assesses, such as name, address, etc.

As per Tax Department, the tax computed under section 143 (1)
Other details related to Income Tax filing, such as filing date, acknowledgement number, etc.
The tax calculation as provided in the Income Tax return

When does One Receive an Intimation under Section 143(1)?

The below three instances are the primary reasons for having an intimation notice generated.

If the taxpayer has paid extra tax then the notification will mention the amount of tax refund. If the refund value is above Rs. 100, then the refund will be paid out to the taxpayer. Refund values below Rs. 100 will not be paid out.
If the taxpayer has paid taxes, which after computation are found to be short, then the notice will state the amount of tax due by the taxpayer and will also enclose a challan for the same payment.
A simple notice which states that the tax returns filed by the taxpayer fall in line with the computation made by the assessing officer. In such cases no specific intimation is sent to the assessee and the assessee should treat the ITR V acknowledgement of filing of return of income as the intimation notice.

Till when can I receive intimation u/s 143(1)?

Intimation can be received up to one year from the end of the financial year in which the return is filed.

What if no intimation is received till the expiry of one year?

Your ITR–V acknowledgment will be considered your intimation; in case you do not receive intimation till expiry of one year from the end of the financial year in which you have filed your return.

How is the intimation u/s 143(1) received?

Here are the required details regarding how the intimation is received:

Intimation is received in your registered email ID

This email ID is the same one that you provided during registration on the income tax website or at the time of filing income tax returns online
The Central Processing Centre (CPC) is the sender of these emails
Sender ID is intimations@cpc.incometax.gov.in
Text message is also sent to the recipient to their registered mobile number.

What is the password to open intimation u/s 143(1)?

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, on case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials

Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
New page will appear showing the filed returns
Click on the ‘Download Intimation Order’

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

How to deal with Intimation under section 143(1)?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year.
The second step would be to check if the notice was sent either due to tax refundable or tax payable. In cases of tax refundable, only those values exceeding Rs. 100 will be refunded and this refund will be paid out in due course of time without the taxpayer having to provide any additional details.
If the notice was sent due to tax payable, then the taxpayer needs to see the cause of discrepancy. These causes may be due to simple arithmetic errors, inadequate documents submitted, undeclared sources of income, or deductions filed under the wrong sections.
If the computation seems satisfactory, then the taxpayer must proceed to pay the tax difference immediately but if the taxpayer is unhappy with the computation made and would like to refute the notice then they can consult with a competent CA and contact their income tax officer.

What is the password for intimation under Section 143(1)?

Nature of adjustments under 143(1)

Total income or loss is computed under Section 143(1) after making the following adjustments:

Arithmetical error in the return
Any incorrect claim which is apparent from any information in the return where incorrect claim which may include the following:
- The claim of an item in the return which is inconsistent with another entry of the same or some other item in such return – for example, income from other sources are deducted from business income but not declared under income from other sources.
- Disallowance of set off of loss in the financial year which is carried forward from previous years in which return was filed beyond specified due date
- Disallowance of expenditure indicated in the audit report but not indicated in the return of income.

Time Limit for issue of 143(1)

Action to be taken by the taxpayer after receiving a 143(1)

As a first step, review certain things in Section 143(1) intimation to ensure document pertains to your return itself and data provided pertain to the same financial year as mentioned in Section 143(1) intimation.
Check the name, PAN, address, assessment year for which notice has been sent, e-filing acknowledgement number.
In case you are able to identify the mistakes you have made while filing your return from the 143(1) intimation, and they can be rectified by filing a revised return, please do so by logging into income tax e-filing website. Please refer our article on how you can go about revising your return online.
However, if no mistakes have been made and you do not agree with the adjustments made by CPC/computerised system, you can file an online rectification application under Section 154(1) intimating the correction of mistake appearing in the Section 143(1) intimation. Refer our article on filing rectification application.
Also, submit your response in the e-filing portal where there is a tax demand- whether you agree or disagree with the same.
In case you are not satisfied with the processing of your rectification return by CPC, you can also file online grievances or contact your assessing officer. In case of no satisfactory action from CPC/assessing officer, you can file a complaint to income tax ombudsman.

Intimation Under Section 143(1) of Income Tax Act

What is Intimation u/s 143(1)?

Sequence number of refund
Details of assesses, such as name, address, etc.

As per Tax Department, the tax computed under section 143 (1)
Other details related to Income Tax filing, such as filing date, acknowledgement number, etc.
The tax calculation as provided in the Income Tax return

When does One Receive an Intimation under Section 143(1)?

The below three instances are the primary reasons for having an intimation notice generated.

If the taxpayer has paid extra tax then the notification will mention the amount of tax refund. If the refund value is above Rs. 100, then the refund will be paid out to the taxpayer. Refund values below Rs. 100 will not be paid out.
If the taxpayer has paid taxes, which after computation are found to be short, then the notice will state the amount of tax due by the taxpayer and will also enclose a challan for the same payment.
A simple notice which states that the tax returns filed by the taxpayer fall in line with the computation made by the assessing officer. In such cases no specific intimation is sent to the assessee and the assessee should treat the ITR V acknowledgement of filing of return of income as the intimation notice.

Till when can I receive intimation u/s 143(1)?

Intimation can be received up to one year from the end of the financial year in which the return is filed.

What if no intimation is received till the expiry of one year?

Your ITR–V acknowledgment will be considered your intimation; in case you do not receive intimation till expiry of one year from the end of the financial year in which you have filed your return.

How is the intimation u/s 143(1) received?

Here are the required details regarding how the intimation is received:

Intimation is received in your registered email ID

This email ID is the same one that you provided during registration on the income tax website or at the time of filing income tax returns online
The Central Processing Centre (CPC) is the sender of these emails
Sender ID is intimations@cpc.incometax.gov.in
Text message is also sent to the recipient to their registered mobile number.

What is the password to open intimation u/s 143(1)?

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, on case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials

Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
New page will appear showing the filed returns
Click on the ‘Download Intimation Order’

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

How to deal with Intimation under section 143(1)?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year.
The second step would be to check if the notice was sent either due to tax refundable or tax payable. In cases of tax refundable, only those values exceeding Rs. 100 will be refunded and this refund will be paid out in due course of time without the taxpayer having to provide any additional details.
If the notice was sent due to tax payable, then the taxpayer needs to see the cause of discrepancy. These causes may be due to simple arithmetic errors, inadequate documents submitted, undeclared sources of income, or deductions filed under the wrong sections.
If the computation seems satisfactory, then the taxpayer must proceed to pay the tax difference immediately but if the taxpayer is unhappy with the computation made and would like to refute the notice then they can consult with a competent CA and contact their income tax officer.

After 143 (1), How many Days will it take to Receive the Refund?

Is intimation u/s 143(1) an assessment order?
No, intimation u/s 143(1) intimates about the processing of the return, and hence, it is not an assessment order.

Is the tax assessment order and intimation u/s 143(1) the same?
No, the intimation u/s 143(1) and the tax assessment order are not the same.

Can I use intimation u/s 143(1) as address proof?
Yes, you can use the intimation u/s 143(1) as an address proof.

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

What is Intimation u/s 143(1)?

Sequence number of refund
Details of assesses, such as name, address, etc.

As per Tax Department, the tax computed under section 143 (1)
Other details related to Income Tax filing, such as filing date, acknowledgement number, etc.
The tax calculation as provided in the Income Tax return

When does One Receive an Intimation under Section 143(1)?

The below three instances are the primary reasons for having an intimation notice generated.

If the taxpayer has paid extra tax then the notification will mention the amount of tax refund. If the refund value is above Rs. 100, then the refund will be paid out to the taxpayer. Refund values below Rs. 100 will not be paid out.
If the taxpayer has paid taxes, which after computation are found to be short, then the notice will state the amount of tax due by the taxpayer and will also enclose a challan for the same payment.
A simple notice which states that the tax returns filed by the taxpayer fall in line with the computation made by the assessing officer. In such cases no specific intimation is sent to the assessee and the assessee should treat the ITR V acknowledgement of filing of return of income as the intimation notice.

Till when can I receive intimation u/s 143(1)?

Intimation can be received up to one year from the end of the financial year in which the return is filed.

What if no intimation is received till the expiry of one year?

Your ITR–V acknowledgment will be considered your intimation; in case you do not receive intimation till expiry of one year from the end of the financial year in which you have filed your return.

How is the intimation u/s 143(1) received?

Here are the required details regarding how the intimation is received:

Intimation is received in your registered email ID

This email ID is the same one that you provided during registration on the income tax website or at the time of filing income tax returns online
The Central Processing Centre (CPC) is the sender of these emails
Sender ID is intimations@cpc.incometax.gov.in
Text message is also sent to the recipient to their registered mobile number.

What is the password to open intimation u/s 143(1)?

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, on case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials

Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
New page will appear showing the filed returns
Click on the ‘Download Intimation Order’

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

How to deal with Intimation under section 143(1)?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year.
The second step would be to check if the notice was sent either due to tax refundable or tax payable. In cases of tax refundable, only those values exceeding Rs. 100 will be refunded and this refund will be paid out in due course of time without the taxpayer having to provide any additional details.
If the notice was sent due to tax payable, then the taxpayer needs to see the cause of discrepancy. These causes may be due to simple arithmetic errors, inadequate documents submitted, undeclared sources of income, or deductions filed under the wrong sections.
If the computation seems satisfactory, then the taxpayer must proceed to pay the tax difference immediately but if the taxpayer is unhappy with the computation made and would like to refute the notice then they can consult with a competent CA and contact their income tax officer.

FAQs on Intimation Under Section 143(1) of Income Tax Act

How to open intimation u/s 143(1)?To open intimation u/s 143(1) use your PAN and date of birth as password. For example, if your PAN is DARGK6914q, and your birth date is 3rd October 1993, then the password will be dargk6914q03101993.
How will I receive Section 143(1) notice from the IT Department?You will receive the Section 143(1) notice from the Income Tax Department through email with the subject line ‘Your ITR intimation’ and you will also receive an SMS alert informing that intimation notice has been sent to your registered email ID.
How to file rectification for intimation u/s 143(1)?Log in to your income tax portal account to rectify the intimation u/s 143(1) and click on the Service tab. Select the rectification option and choose relevant A.Y. and file.
What to do if there is no mismatch in an intimation u/s 143(1) notice, demand, or refund?If there is no mismatch in an intimation u/s 143(1) notice, demand, or refund, then you need not do anything, as it means that the ITR has been processed successfully.
Is intimation u/s 143(1) an assessment order?No, intimation u/s 143(1) intimates about the processing of the return, and hence, it is not an assessment order.
If I have zero refunds and tax demand, and proper sync on the taxpayer and 143(1) section columns, then do I need to reply to 143(1) intimations?If you have zero refunds and tax demand, and proper sync on the taxpayer and 143(1) section columns, then you need not reply.
Can I revise the income tax return after receiving the intimation u/s 143(1)?Even after receiving intimation u/s 143 (1), you can revise your income tax return by 31 December of the relevant assessment year.
Is the tax assessment order and intimation u/s 143(1) the same?No, the intimation u/s 143(1) and the tax assessment order are not the same.
Can I use intimation u/s 143(1) as address proof?Yes, you can use the intimation u/s 143(1) as an address proof.

Letter of Intimation u/s 143(1)

Intimation Under Section 143(1) of Income Tax Act income tax returns filed by the taxpayers are first processed online at the Centralised Processing Centre (CPC). After processing the return, the income tax department then issues intimation under section 143(1) to the taxpayers informing them about the results.

Letter of Intimation u/s 143(1)

An income tax return can be either filed voluntarily under Section 139 or on demand by the income tax department under Section 142(1). It is necessary to understand what happens after the taxpayer has filed the return of income.

The process of examining the return filed by the taxpayer by the income tax department is termed assessment. The IT department carries out a preliminary assessment of all the returns filed and informs taxpayers of the result of such preliminary assessment. This assessment primarily includes arithmetical errors, internal inconsistencies, tax calculation and verification of tax payment. The preliminary evaluation process is fully computerised (automated), and is delegated to the Central Processing Centre (CPC).

Thereafter, the system generates the intimation under Section 143(1), which generally indicates obvious errors identified by the mainframe system.

When does one receive an Intimation under Section 143(1)

Every assessee shall receive the intimation under section 143(1) upon successful processing of the return.

As mentioned above, it is an automated system-driven process that verifies the arithmetical accuracy, information available with the department, details available in return, and the provision of income tax law, and it generates the comparison report. Such an automated process eliminates the manual job of the income tax officer to a great extent.

If a taxpayer has paid excess tax, then it mentions tax refund. A refund will be issued only if the amount is more than Rs.100.
If the tax paid by the taxpayer has fallen short, it mentions the amount of demand and a challan to make the payment.
It’s a simple acknowledgement that the ITR filed by the taxpayer is consistent as per the Assessing Officer.

Centralized Processing Center

With the rapid increase in the number of income tax returns and a jurisdiction-based processing model for all the returns filed, the tax department faced problems leading to delayed processing of income tax returns.

Therefore, the Finance Act, 2008 empowered the Central Board of Direct Taxes (CBDT) to make a scheme for the centralised processing of returns with a view to expeditiously determine the tax payable by, or the refund due to the taxpayers. Based on the recommendations of the Technical Advisory Group, the department adopted the strategy that CPC at Bangalore would process paper and e-returns without any interface with taxpayers and in a jurisdiction free manner.

CPC project envisaged benefits for the citizens as well as the tax department. For citizens, it led to faster and hassle-free preliminary processing of their returns and also relieved the department from the burden of preliminary assessment that can be computerised, enabling them to concentrate on hardcore activities.

Any communication from the income tax department creates panic for taxpayers. However, Section 143(1) intimation is not something one needs to worry about. In this article, we would be discussing the intimation sent under Section 143(1) in detail to help taxpayers easily deal with such intimation.

Preliminary Assessment under 143(1)

Initial processing of returns by CPC is completely automated and Section 143(1) Intimation is also a computer generated record. CPC validates data provided in each tax return with details available with the income tax department’s own record (such as Form 26AS generated through details provided by collecting banks, TDS returns, etc.) and this notice usually only points out apparent mistakes found out by the mainframe system.

Once the return is filed, total income or loss is recomputed by the computerised system as per the department’s record and provides a comparison with data filed by the taxpayer
The intimation has two columns: ‘As provided by the taxpayer in the Return of Income’ and ‘As computed under Section 143 (1)
Comparison is made for major categories such as
- Income under various heads,
- Gross total income,
- Deductions under Chapter VIA (80C, 80D, etc.), and
- Tax deducted at source, and tax paid by taxpayers in the form of advance tax and self assessment tax
Appropriate adjustments are made to income as computed under Section 143(1) and final tax liability or refund is arrived at
The adjustments are carried out only after giving an intimation to the taxpayer of the proposed adjustments either in writing or electronic mode i.e., to the email id provided in the income tax return filed
Response received from the taxpayer within 30 days from the issuance date of intimation will be considered before making the final adjustment and in case no response is received within such period, adjustments arrived at initially will be incorporated.
After arriving at final tax liability, the same is adjusted against TDS and tax payments and other relief under Section 90/91, if any.
An intimation shall be prepared and sent to the taxpayer.
Kind of intimations possible are discussed below:
- Intimation with no demand or no refund – This generally happens if the department has accepted the return as filed without carrying out any adjustments to it.
- Intimation determining demand – Issued in case of adjustments made under Section 143(1) due to a discrepancy found and tax liability is arrived at.
- Intimation determining refund – Issued where any tax is found to be refundable either where no discrepancy in the return filed or after making adjustments as referred to in Section 143(1) and after giving credit to the taxes and interest paid by the taxpayer.
While demand notice is sent in case of final tax liability, refunds if any shall be granted to the taxpayer.

What is the password for intimation under Section 143(1)?

The intimation received under Section 143(1) is password protected. The ITR intimation password will be your PAN (in lowercase) followed by your date of birth in DDMMYYYY format without giving any space.

For example: Assuming your PAN is ABCDE1234E and the date of birth is 01/01/2000, the password to open the intimation will be “abcde1234e01012000”.

Nature of adjustments under 143(1)

Total income or loss is computed under Section 143(1) after making the following adjustments:

Arithmetical error in the return
Any incorrect claim which is apparent from any information in the return where incorrect claim which may include the following:
- The claim of an item in the return which is inconsistent with another entry of the same or some other item in such return – for example, income from other sources are deducted from business income but not declared under income from other sources.
- Disallowance of set-off of loss in the financial year which is carried forward from previous years in which return was filed beyond the specified due date
- Disallowance of expenditure is indicated in the audit report but not indicated in the return of income.

Time Limit for issue of 143(1)

Section 143(1) intimation has to be sent within nine months from the end of the financial year in which the return is being filed. For eg: if the taxpayer has filed return pertaining to the financial year 2023-24 in July 2024, intimation can be sent any time till 31 December 2025. If a taxpayer does not receive any intimation within such period, it simply means there are no adjustments carried out to the return filed by the taxpayer and no change in tax liability/refund, and the acknowledgement filed itself is deemed to be Section 143(1) intimation.

Action to be taken by the taxpayer after receiving a 143(1)

As a first step, review certain things in Section 143(1) intimation to ensure the document pertains to your return itself and the data provided pertain to the same financial year as mentioned in Section 143(1) intimation.
Check the name, PAN, address, assessment year for which notice has been sent and e-filing acknowledgement number.
In case you are able to identify the mistakes you have made while filing your return from the 143(1) intimation, and they can be rectified by filing a revised return, please do so by logging into the income tax e-filing website. Please refer our article on how you can go about revising your return online.
However, if no mistakes have been made and you do not agree with the adjustments made by CPC/computerised system, you can file an online rectification application under Section 154(1) intimating the correction of mistake appearing in the Section 143(1) intimation. Refer our article on filing rectification application.
Also, submit your response in the e-filing portal where there is a tax demand- whether you agree or disagree with the same.
In case you are not satisfied with the processing of your rectification return by CPC, you can also file online grievances or contact your assessing officer. In case of no satisfactory action from CPC/assessing officer, you can file a complaint to the income tax ombudsman.

Frequently Asked Questions

What if I do not receive my intimation under section 143(1) even after the end of the specified period?

The acknowledgement of the return shall be deemed to be the intimation in a case where no sum is payable by or refundable to, the taxpayer and where no adjustment has been made.

I received a demand notice under section 143(1) of Rs5000. What should I do?

First of all, verify the reason for tax liability and if you agree with the tax demand, you are required to pay the tax.

Choose the Tax on regular assessment (400) under type of payment in the challan. If you don’t agree with the demand, submit a response for the same.

What is the reason for the difference in TDS as per taxpayer and as computed u/s 143(1)?

The difference in TDS as per taxpayer and as computed u/s 143(1) is because the TDS reflected in 26AS is different from that of the TDS claimed in your tax return. If the TDS claimed in your tax return is correct, then you can file an online rectification application under section 154(1) for mistakes in intimation order under section 143(1).

If I have a disagreement with the refund mentioned in the intimation order, what can be done?

If you disagree with the reduced refund calculated by the CPC in the intimation order, you will either be required to file a revised or rectification return. A revised return can be filed for any mistakes committed in your original return. A rectification return can be filed only if you find any error in the order passed by the Income Tax Department.

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, in case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials
Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
A new page will appear showing the filed returns
Click on the ‘Download Intimation Order’

What if I have not received an intimation order even after one year from the relevant Assessment year?

If you have not received an intimation order till the expiry of one year, then it means that there is no tax liability nor there is a refund due to you. In such a case, ITR filed is deemed to be your intimation.

Intimation Under Section 143(1) of Income Tax Act

What is Intimation u/s 143(1)?

Sequence number of refund
Details of assesses, such as name, address, etc.

As per Tax Department, the tax computed under section 143 (1)
Other details related to Income Tax filing, such as filing date, acknowledgement number, etc.
The tax calculation as provided in the Income Tax return

When does One Receive an Intimation under Section 143(1)?

The below three instances are the primary reasons for having an intimation notice generated.

If the taxpayer has paid extra tax then the notification will mention the amount of tax refund. If the refund value is above Rs. 100, then the refund will be paid out to the taxpayer. Refund values below Rs. 100 will not be paid out.
If the taxpayer has paid taxes, which after computation are found to be short, then the notice will state the amount of tax due by the taxpayer and will also enclose a challan for the same payment.
A simple notice which states that the tax returns filed by the taxpayer fall in line with the computation made by the assessing officer. In such cases no specific intimation is sent to the assessee and the assessee should treat the ITR V acknowledgement of filing of return of income as the intimation notice.

Till when can I receive intimation u/s 143(1)?

Intimation can be received up to one year from the end of the financial year in which the return is filed.

What if no intimation is received till the expiry of one year?

Your ITR–V acknowledgment will be considered your intimation; in case you do not receive intimation till expiry of one year from the end of the financial year in which you have filed your return.

How is the intimation u/s 143(1) received?

Here are the required details regarding how the intimation is received:

Intimation is received in your registered email ID

This email ID is the same one that you provided during registration on the income tax website or at the time of filing income tax returns online
The Central Processing Centre (CPC) is the sender of these emails
Sender ID is intimations@cpc.incometax.gov.in
Text message is also sent to the recipient to their registered mobile number.

What is the password to open intimation u/s 143(1)?

How to get the Intimation u/s 143(1) again?

The following are the steps to get intimation u/s 143(1) again, on case you are not being able to receive your intimation on your registered mail ID:

Visit the e-filing portal
Log into the portal by entering your login credentials

Click on the ‘Income Tax Return’ option under ‘e-file’ option
Click on ‘View Field’
New page will appear showing the filed returns
Click on the ‘Download Intimation Order’

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

How to deal with Intimation under section 143(1)?

Firstly, a taxpayer should not fret if they receive such an intimation. They should check for particulars and see if the details mentioned do belong to them such as name, PAN number, and assessment year.
The second step would be to check if the notice was sent either due to tax refundable or tax payable. In cases of tax refundable, only those values exceeding Rs. 100 will be refunded and this refund will be paid out in due course of time without the taxpayer having to provide any additional details.
If the notice was sent due to tax payable, then the taxpayer needs to see the cause of discrepancy. These causes may be due to simple arithmetic errors, inadequate documents submitted, undeclared sources of income, or deductions filed under the wrong sections.
If the computation seems satisfactory, then the taxpayer must proceed to pay the tax difference immediately but if the taxpayer is unhappy with the computation made and would like to refute the notice then they can consult with a competent CA and contact their income tax officer.

What is the password for intimation under Section 143(1)?

Nature of adjustments under 143(1)

Total income or loss is computed under Section 143(1) after making the following adjustments:

Arithmetical error in the return
Any incorrect claim which is apparent from any information in the return where incorrect claim which may include the following:
- The claim of an item in the return which is inconsistent with another entry of the same or some other item in such return – for example, income from other sources are deducted from business income but not declared under income from other sources.
- Disallowance of set off of loss in the financial year which is carried forward from previous years in which return was filed beyond specified due date
- Disallowance of expenditure indicated in the audit report but not indicated in the return of income.

Time Limit for issue of 143(1)

Action to be taken by the taxpayer after receiving a 143(1)

As a first step, review certain things in Section 143(1) intimation to ensure document pertains to your return itself and data provided pertain to the same financial year as mentioned in Section 143(1) intimation.
Check the name, PAN, address, assessment year for which notice has been sent, e-filing acknowledgement number.
In case you are able to identify the mistakes you have made while filing your return from the 143(1) intimation, and they can be rectified by filing a revised return, please do so by logging into income tax e-filing website. Please refer our article on how you can go about revising your return online.
However, if no mistakes have been made and you do not agree with the adjustments made by CPC/computerised system, you can file an online rectification application under Section 154(1) intimating the correction of mistake appearing in the Section 143(1) intimation. Refer our article on filing rectification application.
Also, submit your response in the e-filing portal where there is a tax demand- whether you agree or disagree with the same.
In case you are not satisfied with the processing of your rectification return by CPC, you can also file online grievances or contact your assessing officer. In case of no satisfactory action from CPC/assessing officer, you can file a complaint to income tax ombudsman.

Intimation Under Section 143(1) of Income Tax Act

A tax notice under Section 143(1) of the Income Tax Act can be issued to begin a summary assessment without calling the taxpayer. Section 143(1) notices are issued based on computerized processing of tax returns without any human interface. In a summary assessment, the Income Tax Department would not call for additional information or documents as requested in a scrutiny assessment.

Summary Assessment under Section 143(1)

An income tax notice under Section 143(1) will be issued in any of the following scenarios after automated verification of tax return filed:

Any arithmetical error in the return;
An incorrect claim, if such claim is apparently wrong in the tax return filed;
Disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date for filing income tax return;
Dissallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return (applicable from AY2017-18);
Disallowance of deduction claimed under Section 10AA, 80-IA, 80-IAB, 80-IC, 80-ID, or 80-IE, if the return is furnished beyond the due date specified under Section 139(1).
Addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return;
Information with is inconsistent with another entry of the same or some other return;
Information required to substantiate an entry which has not been provided like donation information;
If any deduction exceeds the statutory limit allowed;

Responding to Tax Notice

Additional tax is payable by the assessee, after making adjustments mentioned below and giving credit to the taxes and interest paid. In such a case, the taxpayer will be asked to pay the amount due within 30 days. Tax is refundable to the assessee, after making adjustments mentioned below and giving credit to the taxes and interest paid.

There is an increase/decrease in the loss declared by the assessee and no tax or interest is payable by the assessee and no interest is refundable to the assessee.

Time Limit

Assessment under section 143(1) can be made within a period of one year from the end of the financial year in which the return of income is filed. Thus the intimation for tax or interest due under Section 143(1) should not be sent after the expiry of one year from the end of the financial year in which return is filed.

Process for Responding to Income Tax Notice under Section 143(1)

The tax notice u/s 143(1) will be sent to the assessee specifying the sum determined to be payable by, or the amount of refund due to the taxpayer. In case there is no sum payable or refundable, the acknowledgement of the return of income will be deemed to be the intimation.

The taxpayer should note that merely because notice is received from the income tax department, it does not mean that it is mandatory for the taxpayer to appear in person before the authorities. In many cases, it shall be sufficient if the person receiving the notice furnishes a response to it in the physical or electronic mode.

If the taxpayer would like to revise the income tax return after receiving a notice under Section 143(1), the assessee must be aware that the deadline for revising the return is 15 days from the date of the notice. If the taxpayer fails to respond in a timely manner to the income tax notice u/s Section 143(1), the income tax return will be processed after making necessary adjustments mentioned in the income tax notice.

To respond to an income tax notice under Section 143(1), follow the steps below:

Step 1: Log in to your account on the Income Tax Department E-Filing website.

Step 2: Click on the E-Proceedings tab and select E-Assessment/Proceedings.

Step 3: Select Prima Facie Adjustment u/s 143(1)(a).

Step 4: You will see the details of the notice received. Click on Submit to being the process of submitting the response.

Step 5: You will now see the list of all mismatches identified. Click on the drop-down next to the Response to submit a response to the mismatch.

Step 6: In case you have any specific information or explanation, enter the same in the justification or remarks.

Step 7: Submit any supporting documents regarding the amounts of discrepancy before you submit your response.

Step 8: Click on “Submit”. Once the response is submitted, an acknowledgement will be provided.

Check the following points when you receive an intimation u/s 143(1)

The following are the points that you must check when you receive an intimation u/s 143(1):

The document identification number in the intimation
Name on the intimation
Check whether the deduction claimed under 80C, and sections are considered or not
Income is mentioned under appropriate head

Check whether the income is repeated or not
Check whether any rebate claimed or allowable, or relief u/s 89, 90/90A/91 are considered in the intimation or not
Self-Assessment Tax paid and TDS/TCS claimed Advance Tax paid in the computation by CPC (Central Processing Centre)

What is the password to open intimation u/s 143(1)?

FAQs on Intimation Under Section 143(1) of Income Tax Act

How to open intimation u/s 143(1)?To open intimation u/s 143(1) use your PAN and date of birth as password. For example, if your PAN is DARGK6914q, and your birth date is 3rd October 1993, then the password will be dargk6914q03101993.
How will I receive Section 143(1) notice from the IT Department?You will receive the Section 143(1) notice from the Income Tax Department through email with the subject line ‘Your ITR intimation’ and you will also receive an SMS alert informing that intimation notice has been sent to your registered email ID.
How to file rectification for intimation u/s 143(1)?Log in to your income tax portal account to rectify the intimation u/s 143(1) and click on the Service tab. Select the rectification option and choose relevant A.Y. and file.
What to do if there is no mismatch in an intimation u/s 143(1) notice, demand, or refund?If there is no mismatch in an intimation u/s 143(1) notice, demand, or refund, then you need not do anything, as it means that the ITR has been processed successfully.
Is intimation u/s 143(1) an assessment order?No, intimation u/s 143(1) intimates about the processing of the return, and hence, it is not an assessment order.
If I have zero refunds and tax demand, and proper sync on the taxpayer and 143(1) section columns, then do I need to reply to 143(1) intimations?If you have zero refunds and tax demand, and proper sync on the taxpayer and 143(1) section columns, then you need not reply.
Can I revise the income tax return after receiving the intimation u/s 143(1)?Even after receiving intimation u/s 143 (1), you can revise your income tax return by 31 December of the relevant assessment year.
Is the tax assessment order and intimation u/s 143(1) the same?No, the intimation u/s 143(1) and the tax assessment order are not the same.
Can I use intimation u/s 143(1) as address proof?Yes, you can use the intimation u/s 143(1) as an address proof.

Send Intimation Notices under Section 143(1) of the Income Tax Act

When a person receives a notice from the income tax department, there appears an immense sense of nervousness that goes along with it. Mere looking at such envelopes may bring thoughts of impending fines, adding stress to daily life. However, not all notices contain bad news. While some of them bear good news, such as tax refunds and others are more of an announcement or statement of facts with no positive or negative implications. One such notice is the intimation under Section 143 (1) of the Income Tax Act, 1961 (“the Act”).

What is assessment

Every taxpayer is required to furnish the details about their income to the income tax department. These details are to be furnished by providing the details about his income in the form of a tax return. Further, the income tax department processes the income tax return filed by the taxpayer and examines the correctness of the income return. The process of examining the return of income by the income tax department is called assessment. This preliminary assessment is also known as a summary assessment. The process of the preliminary assessment, which is fully automated and computerized, is delegated to the Central Processing Centre (CPC).

Centralised processing centre

Due to the rapid increase in the number of income tax returns and the jurisdiction-based processing model used for all of the returns filed, the tax department faced many issues which caused the delay in processing the income tax returns. Therefore, the Central Board of Direct Taxes (CBDT) was empowered by the Finance Act, 2008, to create a scheme for the centralised processing of returns with the aim of determining the tax due from or the refund owed to the taxpayers. The department, based on the recommendations of the technical advisory group, decided to use a centralised processing centre in Bangalore to process paper and electronic returns without interacting with taxpayers and in a jurisdiction-free manner.

The returns of the assessee are then processed by the centralised processing centre in Bangalore without any involvement of the taxpayer or the jurisdictional officer. Once the processing is complete, the department then sends an intimation to the taxpayer. This intimation provides the taxpayer with an opportunity to respond to the department. The response will be against the adjustment made by the centralised processing centre in the intimation. The taxpayer has to respond to the adjustment within 30 days from the date of the communication. If the taxpayer fails to respond to the department within that period, then the department proceeds with the adjustments.

Scope of Section 143(1) of Income Tax Act
The process of filing an income tax return (ITR) is not finalized at the verification stage once the information has been confirmed by the income tax department. As soon as a person verifies their tax returns, the income tax department starts processing the ITR. Following the processing of the ITR, the income tax department issues an intimation notice. This intimation notice is sent in accordance with Section 143(1) of the Act, 1961 to draw attention to any discrepancy that may have resulted from paying less tax than what was intended to be paid. In case less tax is paid, the taxpayer is obligated to pay the balance amount and resolve the issue. And in cases where the excess amount is paid, the department will transfer the tax refund to the bank account of the assessee, which is linked specifically for this purpose. The notice for the same will be delivered by the tax department to the taxpayer’s email ID. Further, an SMS will also be sent to the taxpayer’s registered phone number informing them that the notification has been sent to their email ID.

Generally, this kind of notification will be a computer-generated message which states any errors made or any interest found to be payable or refundable. These notifications are frequently sent through email within one year of the fiscal year in which the return was filed and there is no human intervention in the creation of this message.

The Madras High Court while determining the case filed by the co-operative societies questioning the validity of the orders of assessment passed by the assessing officer in Veerappampalayam Primary Agricultural Cooperative Credit Society Limited v. DCIT observed that “the scope of an intimation under Section 143(1)(a) of the Act extends to the making of adjustments based upon the errors which are apparent from the return of the income on record”. Further, it was observed by the court that an apparent incorrect claim can be disallowed while processing a return under section 143(1)(a) of the Act.

Contents of the intimation notice

The intimation notice under Section 143(1) could consist either of the following:

When the income details, deductions claimed and tax calculations match with the assessment and calculations made by the tax department: This type of intimation notice will show that there is no additional tax payable by the taxpayer. Further, both tax payable and refundable will be shown as zero in the notice.
Additional tax demand: There may be certain situations where a taxpayer has to pay an additional amount if he fails to report a particular income on his income tax return, or has wrongly claimed deductions, or calculated his taxes incorrectly in such situations, the taxpayer has to pay an additional amount. In such cases, the tax department sends him an assessment and demands the additional tax amount along with interest.

Income tax refund: After the assessment of the income tax department, if the taxpayer has paid the additional tax as compared to his actual liability, then in such situations income tax refund will be shown as due in the intimation notice.

Adjustments under Section 143 (1) of the Income Tax Act

When the taxpayer files a return under Section 139, an intimation will be sent to the assessee if any unpaid interest or tax is found due. The same is also applicable if the assessee is entitled to any refunds. This usually happens when the tax that has already been paid by the taxpayer is in excess of the amount which was required to be paid. The total income of an assessee is calculated under Section 143(1) of the Income Tax Act after making the following adjustments:

Any arithmetical error in the filed return.

If any information in the return is an incorrect claim.

Disallowances of the loss claimed if a return from the previous year for which a set-off is sought was filed after the deadline.

Disallowances of expenses are mentioned in the audit report but not in the income tax return.

Disallowance of the deductions if the return has been filed after the specified date under Section 139(1) which are claimed under Sections 10AA, 80IA to 80-IE.

Further, while computing the total income in the return the addition of income appearing in Form 26AS, Form 16A, or Form 16 is not included.

The assessee will be given an opportunity to respond to the changes proposed by the department before making any such adjustments.

An incorrect claim under this Section means a claim on the basis of an entry in the return,

Which includes an item that is inconsistent with another entry of the same or some other item in the return.

Where the information which is necessary to be provided under this Act to substantiate such entry has not been provided.

With respect to a deduction that exceeds the specified statutory limit that may have been expressed as the monetary amount or percentage or ratio.

Assessment procedure under Section 143(1) of Income Tax Act

After the correction of any arithmetical errors or incorrect claims, as mentioned above, the tax, interest and fee (if any) shall be computed based on the adjusted income.

The taxpayer has to be informed of any amount due or refund that is owed to him. The amount determined to be payable to the taxpayer or the amount of a refund due to the taxpayer must be specified in an intimation that is prepared or generated and sent to the taxpayer. The taxpayer must also receive notification if the loss reported in his income tax return is changed but no additional tax, interest, or refund is owed to him.

If there is no amount due from the assessee or no refund is due or no adjustment is made to the returned income, the acknowledgement of the return of income is regarded as the intimation.

Section 234F of the Income Tax Act, 1961 provides that a fee will be levied if the income tax return is not furnished within the specified period as prescribed under Section 139(1). A fee of Rs. 5,000 will be charged if the income tax return is submitted after the deadline prescribed in section 139 (1). If the total income of the assessee is less than Rs. 5 lakhs then the amount is Rs. 1,000.

Kinds of intimations under Section 143(1) of Income Tax Act

The possible kinds of intimation under Section 143(1) of the Income Tax Act, 1961 are as follows

Intimation with no demand or no refund

This kind of intimation is generally issued when the department has accepted the income tax return without carrying out any adjustments to it.

Intimation determining demand

This kind of intimation is issued when the department finds any discrepancy and tax liability with regard to the tax return in case any adjustments are made under Section 143(1) of the Income Tax Act, 1961.

Intimation determining refund

This intimation is issued when the department determines that there is tax to be refunded. Where no discrepancy in the return is found, a refund check may be issued either without adjustments as described in Section 143(1) or after adjustments and after providing credit for taxes and interest paid by the taxpayer.

When does one receive intimation under Section 143(1) of the Income Tax Act

An intimation under Section 143(1) of the Income Tax Act may be generated for a number of reasons, which include the following:

The amount of tax that was paid by the taxpayer is more than what they were actually liable to pay in accordance with the provisions of the Income Tax Act, 1961. The intimation notice will mention the amount of the tax refund. If the total amount of the refund is more than Rs. 100, then the taxpayer will get the refund, whereas if the refund amount is less than Rs 100 then there will be no refund.

The taxpayer has paid taxes which are short-paid based on his actual liability. In such a situation, the intimation notice will include the balance to be paid by the taxpayer. This will include both the actual liability and the interest component.

A simple notice states that the tax returns concur with the calculation of the assessment officer. In this case, an intimation notice is not necessary to inform the assessee.

What can a taxpayer do if they receive a notice under Section 143(1) of the Income Tax Act

The taxpayer can take the following actions after receiving notice under Section 143(1):

The taxpayer has to determine the reason for sending a notice.

The taxpayer has to check the particulars mentioned (such as name and PAN number) whether it is for him or to the other person with a similar name.

The taxpayer has to record the time and receipt of the notice and must respond to it within the specified time in order to avoid fines and legal action.

Posted on October 12, 2023October 12, 2023Author TaxConceptCategories INCOME TAXTags Authenticate income tax notice, Avoid Income tax notice, INCOME TAX, income tax department notices, Income tax notice, Intimation Notices under Section 143(1), Process for Responding to Income Tax Notice under Section 143(1), Reasons for Income Tax Department Notices, Top reason for receive income tax notice