Intimation u/s 143(1) Income Tax Notice Explained | Refund, Demand & Next Steps

—

by

Himanshu
in

📑 Intimation u/s 143(1) – Explained in Detail

When you file your Income Tax Return (ITR), the Income Tax Department doesn’t just accept it blindly. Your return goes through a preliminary check under Section 143(1) of the Income Tax Act, 1961. After this check, the department sends you an Intimation u/s 143(1) on your registered email ID and mobile number.

This is not a scrutiny notice – it’s simply a summary of your ITR compared with the records of the Income Tax Department.

🔎 What is Intimation u/s 143(1)?

It is a computer-generated communication from the Centralized Processing Centre (CPC) Bangalore. It informs you about:

  1. Whether the details filed in your ITR match with the data available to the Income Tax Department.
  2. Whether you need to pay extra tax (demand) or you are eligible for a refund.
  3. Whether your return is simply accepted as filed.

🧾 What does the intimation contain?

The intimation usually shows two columns:

  • As provided by taxpayer (you) → Data you entered in your ITR.
  • As computed by CPC → Data as per Income Tax Department’s records (Form 26AS, AIS, TDS, etc.).

It highlights any differences in:

  • Income declared
  • Deductions claimed
  • TDS / TCS credits
  • Advance tax or self-assessment tax paid
  • Refund or demand status

✅ Possible Outcomes of Intimation u/s 143(1)

After processing, there can be three scenarios:

  1. No Demand / No Refund – Your return matches perfectly with department records. ✔️
  2. Refund – If excess tax was deducted/paid, CPC issues a refund along with interest (if applicable). 💰
  3. Demand (Tax Payable) – If there’s a mismatch (e.g., missed income, wrong deduction claim, or lesser TDS credit), you may have to pay additional tax. ⚠️

📬 Time Limit for Intimation u/s 143(1)

  • The department must issue intimation within 9 months from the end of the financial year in which the return was filed.
  • Example: If you filed ITR for FY 2024-25 on 15th July 2025, the intimation will be sent latest by 31st December 2026.

🔐 How to View Intimation u/s 143(1)?

  1. Login to Income Tax e-filing portal.
  2. Go to e-Proceedings → Response to Notices/Communications.
  3. You can also check under View Filed Returns → View Details.
  4. Additionally, the intimation is sent to your registered email (subject line: “Intimation u/s 143(1) for PAN XXXXXXX”).

🛠 What Should You Do After Receiving Intimation?

  • Case 1: No Demand/No Refund – No action required. Keep the intimation for your records.
  • Case 2: Refund – Refund will be credited automatically to your bank account (ensure it is pre-validated on the portal).
  • Case 3: Demand – If you agree, pay the outstanding tax. If you disagree, file an online rectification request or revised return.

⚖️ Key Points to Remember

  • Intimation u/s 143(1) is not a scrutiny assessment – it’s just a preliminary check.
  • Always cross-check your ITR with Form 26AS, AIS, and TIS before filing to avoid mismatches.
  • If there’s an error, you can file a rectification request u/s 154 within 4 years from the end of the financial year.

📌 Example:

Mr. Ramesh filed ITR showing salary income of ₹10,00,000 and claimed TDS of ₹1,00,000. However, Form 26AS showed TDS of only ₹80,000.
👉 In his Intimation u/s 143(1), CPC adjusted the TDS to ₹80,000 and raised a demand of ₹20,000 + interest.