BI CFO / Notice Desk / Guide
Section 143(1) intimation: what it means and what to do
| What it is | The result of the tax department processing your return |
| Deadline | Pay any demand by the date shown; rectification can be filed later |
| Risk | Low if you act; demand and interest grow if ignored |
| Our fee to respond | ₹2,500 |
Send your notice to a CA Free first look within 1 working day.
Why you received it
Every income tax return is processed by the Centralised Processing Centre. The intimation under section 143(1) is the outcome: it compares the income and tax in your return with what the department computed.
It can show no difference, a refund, or a demand. A demand or a smaller refund means the department made an adjustment.
Common reasons for an adjustment
- Income in Form 26AS, AIS or Form 16 that is missing from the return
- TDS claimed that does not appear against your PAN
- Deductions or exemptions not supported by the form you filed, or claimed in the wrong regime
- Losses carried forward from a return filed after the due date
- Arithmetical errors, or interest under sections 234A, 234B and 234C worked out differently
What to check
- Download the intimation from the e-filing portal and compare it line by line with your computation.
- Look for the first line where the figures differ: that is the adjustment.
- Check the TDS in Form 26AS and the income in AIS for the same year.
How to respond
If the department is right, pay the demand through Challan 280 (or the portal) and keep the receipt.
If the department made a mistake, file an online rectification request under section 154, with the corrected figures.
If you missed income or a deduction yourself, a revised or updated return may be the right fix, depending on the year and the deadline.
If you received a proposed adjustment before processing, respond on the portal by the date given, usually 30 days.
Income tax notices about years up to tax year 2025-26 still cite the Income-tax Act, 1961, which is why most notices issued today use the familiar section numbers. Notices about tax year 2026-27 onwards cite the renumbered sections of the Income-tax Act, 2025; the process is broadly the same.
Common questions
Is a 143(1) intimation a notice of scrutiny?
No. It is the routine result of processing your return. Scrutiny starts with a separate notice under section 143(2).
What happens if I ignore a demand?
Interest continues to run and the demand can be adjusted against future refunds under section 245.
How long does a rectification take?
Usually a few weeks after filing on the portal, though it varies.
Got this notice?
Upload it and a CA tells you what it means, the deadline, the risk and the fixed fee to reply, within 1 working day. The first look is free. Send your notice to a CA.
Related guides
- Defective return notice under section 139(9)
- Section 245: refund adjusted against an old demand
- Section 148A notice: before your assessment is reopened
- Section 143(2) scrutiny notice: what happens next
- GST ASMT-10: discrepancies found in your returns
- GST DRC-01A and DRC-01: before a demand is confirmed
- GSTR-3A: notice for not filing GST returns
- GST registration query, suspension or cancellation notice
- TDS default notice under section 200A
General information as of October 2026, not advice on your case. Rules change; check the notice and current law, or ask us.