Intimation under Section 143 (1) of the Income Tax Act, 1961 is an automated communication issued by the Income Tax Department after processing a filed Income Tax Return (ITR). Receiving this intimation does not necessarily indicate any irregularity. It is a standard procedure of the post-filing process. Taxpayers typically receive this notice via email or SMS, and it can also be accessed through the Income Tax e-filing portal.
This article explains the intimation under section 143(1), its meaning, the reasons it may be issued, how to download it, and the subsequent steps involved, giving users a clear understanding of the intimation and how to respond appropriately.
Also, check out the Basics of Income Tax here.
Key Takeaways
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An intimation under Section 143(1) is an automated summary from the Income Tax Department comparing the taxpayer's filed return with the department's computation after processing.
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This communication confirms if the processed return results in a tax refund, a new tax demand, or if there is no discrepancy ("no demand no refund").
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Taxpayers must review this intimation and, if a demand is raised, either pay the amount or file an online rectification request under Section 154 if they disagree with the adjustments.
What is the Letter of Intimation Under Section 143(1)?
The intimation under Section 143 (1) is a formal letter received from the Income Tax Department when the ITR is processed. According to the income tax section 143 (1) intimation, this letter contains a summary of any adjustments or findings made during the preliminary check.
In simple terms, Section 143(1) Income Tax Intimation refers to a summary of the return, highlighting the contrast between the figures you reported and those computed by the system. If no difference, then it is merely an acceptance of your return.
Under the Income Tax Act, 1961, the Central Processing Centre (CPC) is authorised under section 143(1) of this Act to verify the mathematical accuracy, match it with Form 26AS and AIS, and highlight any discrepancy in this process. Its objective is to ensure that taxpayers' returns are correct before deeper scrutiny.
It is important to note that this Income tax section 143(1) intimation does not mean a notice. It's a computer-generated statement, not a call for investigation, and therefore does not require investigation or audit.
Also, read the article on Income Tax Penalties here.
Types of Adjustments Under Section 143(1)
Under Section 143(1) of the Income Tax Act, the Centralised Processing Centre (CPC) may make automatic adjustments while processing income tax returns to ensure accuracy and compliance. The most common adjustment types under section 143(1) of the Act are:
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Arithmetical errors: These involve errors in computing the total income, deductions or tax liability. For example, if income from various sources is added incorrectly or slab-wise tax is calculated wrongly, the CPC will automatically correct the discrepancy during processing.
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False claims: The CPC identifies deductions or exemptions that are not permissible under the Income Tax Act. For example: claiming a standard deduction under the old regime while opting for the new one, or exceeding the prescribed deduction limits. If disallowed expenses are not adjusted in the return, the CPC corrects them based on available audit reports or return data.
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Mismatch with form 26AS or AIS: Mismatches between TDS, advance tax or self-assessment tax stated in ITR and the information in form 26AS or Annual Information Statement (AIS) result in automatic adjustments. The CPC matches the figures with the confirmed data to determine the proper calculation of tax.
All these changes are transparent, and taxpayers can cross-verify the difference easily in their income tax section 143(1) act intimation PDF. If any discrepancy affects the final tax computation, the taxpayer is informed through this intimation for further action or review.
Common Reasons for Receiving Intimation under Section 143(1)
Receiving an intimation under Section 143(1) of the Income Tax Act, 1961, it does not necessarily mean you did something wrong. It is an automated communication issued after your Income Tax Return (ITR) is processed. This can happen for several reasons, including:
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Mismatch in TDS or TCS data: This may occur when your employer, bank, or other deductor reports figures in Form 26AS, AIS, or Form 16 that differ from what you have declared in your return.
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Incorrect income reporting: Income from interest, capital gains, dividends, rent, or any other sources may have been missed or incorrectly reported. The tax department’s system cross-verifies data from multiple sources (such as banks, mutual funds, or registrars) and highlights the differences.
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Discrepancies in deductions or exemptions: Claiming excessive deductions on 80C, 80D, 80G, HRA/LTA or beyond the allowed limit, or without matching records in AIS/26AS, may trigger an adjustment.
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Failure to verify ITR: Even if your return is filed, it must be verified (via Aadhaar OTP, net banking, or ITR-V submission). If not verified within the due period, the system still processes it but flags discrepancies, triggering an intimation.
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Technical adjustments or system-based re-computations: The processing system may auto-correct interest, late fees, or rebate computations (like under Sections 87A, 234A/B/C) if they differ from department-calculated values.
How to Download Intimation Under Section 143(1)?
If a taxpayer has received an email or SMS stating that an Intimation under Section 143(1) of the Income Tax Act, 1961 has been generated, it can be downloaded directly from the official Income Tax e-Filing Portal. Here’s how:
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Visit the official Income Tax e-Filing Portal.
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Log in to your account using your Aadhaar or PAN number and password.
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Under "E-file", click on "Income Tax Returns" -> "View Filed Returns."
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Find the return for which you received the section 143(1) act intimation.
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Under the details, click on “Download Intimation Order (u/s 143(1)).” The file will be saved as a password-protected PDF document.
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Check your name, PAN, assessment year, ITR acknowledgement number, income and deductions as filed vs as computed, and whether there is a tax demand or refund.
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If there is no change or mismatch, no further action is required.
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If there is a tax demand or adjustment:
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You can respond or make a payment directly through the portal.
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If you disagree with the computation, you may file a “Rectification Request u/s 154” or a Revised Return u/s 139(5), as applicable.
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Alternative access (via e-Proceedings):
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You can also find the same communication under “Pending Actions” → “e-Proceedings” → “Completed Proceedings” if it was issued through that channel.
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If no intimation is issued within 9 months from the end of the financial year in which the return is filed, the ITR Acknowledgement itself is treated as the intimation under Section 143(1).
Note: If the “Download Intimation” link doesn’t appear even after you’ve received the SMS/email, you can raise a grievance or contact CPC Bengaluru through the e-Filing portal.
Log In Process for Viewing Intimation
To read the intimation securely:
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Go to the official portal and click on 'Login'.
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Enter Aadhaar number/PAN number, password and captcha number.
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Once inside, open the section “e-File → Income Tax Returns → View Filed Returns.”
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Select the required Assessment Year.
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Download the PDF file.
The file is kept secure with a password. It can be opened with PAN (in lower case) + date of birth (DDMMYYYY), i.e. if your PAN is 'ABCDE1234F' and DOB is 15th July 1990, then your password will be abcde1234f15071990.
This adds an extra level of protection so that even if the email happens to get forwarded or accessed by someone else, confidential tax information is always protected.
What to Do After Receiving Intimation Under Section 143(1)
Once the intimation is downloaded and opened, the next action will depend on the nature of the document. Typically, the intimation will show one of three results:
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Refund due
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Tax payable
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No discrepancy
Here’s what is to be done in each case:
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If a Refund is Due
If the intimation indicates that you are eligible for a refund, verify if your bank account is pre-validated on the e-Filing portal. To do this:
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Go to “Profile → My Bank Account.”
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Verify the Account and link the account with the PAN.
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Track refund status on the NSDL Refund Status portal or via the e-Filing portal.
Refunds are usually processed within 20–45 days following the intimation under section 143(1) being accepted by the system.
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If Tax is Payable
If the intimation raises a demand:
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Log in to the e-Filing interface and go to the "Pending Actions” -> “Response to Outstanding Demand" page.
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Review all details carefully. Sometimes it is due to a mismatch of TDS or wrong input.
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If you agree with the demand, pay the balance using Challan No. 280 → “Tax on Regular Assessment (400)” via the e-Pay Tax service.
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If you disagree, then file a rectification request under Section 154 with proof to support it.
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If the mistake is in your original ITR, file a Revised Return instead of a rectification request (within the permitted timeline).
Unpaid tax demands accrue interest under Sections 234B and 234C, and it is important to take action as promptly as possible.
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If No Discrepancy
If the two sets of figures are the same, it indicates that the return has been accepted without any modification. This intimation is merely a recognition, and nothing more is needed. The PDF copy can be securely held for future reference or loan/visa applications.
Also, read the article on the Benefits of Filing Income Tax Return here.
How to Respond to Intimation Under Section 143(1)
If the intimation contains an error, such as a mismatch that is entirely beyond anyone’s control, then the taxpayer can reply via the online Rectification Request as part of Section 154.
Step-by-Step Guide to Respond:
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Log in to the e-File Account.
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Navigate to Services -> Rectification.
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Select an appropriate Assessment Year.
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Select 'Only Reprocess the Return' (in case of system errors), or 'Rectify Mistake' (in case of actual corrections).
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Upload the corrected XML/JSON file if required.
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Submit and view rectification status using the View Filed Returns
This feature enables a quick solution to any possible unintentional mismatches without having to go to a tax office.
Also, check out the Income Tax Guide here.
Conclusion
The intimation under Section 143(1) serves as confirmation that the Income Tax Department has successfully processed a taxpayer’s return. Understanding the purpose of this intimation, interpreting its contents accurately, and taking the appropriate actions ensures compliance and reduces stress.
Taxpayers should cross-check their ITR against Form 26AS and Annual Information Statement (AIS) before submission to minimise discrepancies. It is also important to maintain organised records and acknowledgements, as these may be required for financial verifications or future reference. This intimation is not a notice or demand; it is an automated acknowledgement of the filing status.
