Intimation under section 143(1): how to read it and what to do
Almost every taxpayer gets a 143(1) intimation once the return is processed. Most need no action; a demand or a proposed adjustment does.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
An intimation under section 143(1) is the result of the Centralised Processing Centre processing your return: it compares your figures with the department’s and shows a demand, a refund or no change. If the department first proposes an adjustment under 143(1)(a), you have 30 days to agree or disagree on the portal, after which it is made. A mistake in an issued intimation is corrected by a rectification request under section 154. In the Income-tax Act, 2025 the provision is section 270(1).
Reading the intimation
The intimation sets your return figures beside the computed figures for income, deductions, tax, interest and fee. A difference in the last column is either a demand or a refund. Common causes:
- TDS or TCS credit claimed but not in Form 26AS or AIS
- A deduction above its limit or without required details
- Interest or late fee computed differently
- A loss carried forward from a year whose return was late
- Income in the tax audit report missing from the return
Check it is genuine. Every income-tax notice issued since 1 October 2019 carries a Document Identification Number (DIN). Verify it on the e-filing portal’s pre-login service “Authenticate notice/order issued by ITD”. The department’s own FAQ says a notice without a DIN is invalid and needs no response. Genuine notices also appear after login under Pending Actions, e-Proceedings.
What to do
| Situation | Action | Time limit |
|---|---|---|
| Proposed adjustment under 143(1)(a) | Agree or disagree with reasons under Pending Actions, e-Proceedings | 30 days from the communication |
| Intimation with an apparent mistake | File an online rectification request under section 154 | Within 4 years from the end of the financial year of the intimation |
| Demand you accept | Pay it, or let it be adjusted against a refund | As stated in the intimation |
| Dispute needing argument | Consider an appeal rather than rectification | Within the appeal time limit |
The department cannot send a 143(1) intimation after nine months from the end of the financial year in which the return was filed.
Which Act? The Income-tax Act, 2025 applies from tax year 2026-27. Returns and proceedings for assessment year 2026-27 (financial year 2025-26) and earlier years continue under the Income-tax Act, 1961, so a notice for those years cites the old section. Look up any section in our section finder.
Documents to keep ready
- The intimation or adjustment communication
- Your return and computation
- Form 26AS, AIS and TIS
- TDS certificates
- Proof for deductions and exemptions claimed
- Advance and self-assessment tax challans
Frequently asked questions
What is an intimation under section 143(1)?
It is the processing result of your income-tax return, showing whether there is a demand, a refund or no change after the department recomputes your figures.
How long do I have to respond to a 143(1)(a) proposed adjustment?
30 days from the communication. If you do not respond, the adjustment is made.
How do I correct a wrong 143(1) demand?
File a rectification request under section 154 on the e-filing portal, within four years from the end of the financial year in which the intimation was issued.
Is a 143(1) intimation a scrutiny notice?
No. Scrutiny is under section 143(2). The 143(1) intimation is routine processing.
What is section 143(1) in the new Act?
Section 270(1) of the Income-tax Act, 2025, for tax year 2026-27 onward. Returns for earlier years are processed under the 1961 Act.
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Official references
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- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
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