Overview

Intimation under Section 143(1)

An Intimation under Section 143(1) of the Income Tax Act, 1961 is one of the most common communications sent by the Income Tax Department of India after you file your Income Tax Return (ITR). This Intimation is not a scrutiny notice. Instead, it is an intimation generated after the department processes your return and compares it with the data available in their system.

Section 143(1)

What Is Section 143(1) Intimation?

Under Section 143(1), the Income Tax Department performs an automated check of your filed return with information such as:

TDS reported in Form 26AS

Details in Annual Information Statement (AIS)

Information provided by banks, employers, and other reporting entities

After processing, the department sends an Intimation under Section 143(1) showing:

Accepted return

Tax payable

Refund due

Adjustments made by the department

Outcomes

Possible Outcomes of Section 143(1)

The intimation usually falls into one of these categories:

No Demand, No Refund

Your return has been accepted without any changes.

Refund Issued

The department agrees you paid excess tax and will issue a refund.

Tax Demand Raised

The department has made adjustments and calculated additional tax payable.

Adjustments

Common Reasons for Adjustments

You may receive a demand because of:

Mismatch in TDS claimed vs Form 26AS

Incorrect deduction claims

Mathematical errors in the return

Income reported in AIS but not in ITR

Incorrect tax calculation

Authorized Persons

Who Can Respond to a Section 143(1) Intimation?

The response can be submitted by:

The taxpayer

Can respond directly through the e-Filing Portal

A Chartered Accountant

Can respond on behalf of the taxpayer

An authorized tax representative

Note: The response is submitted through the Income Tax e Filing Portal.

Step-by-Step

How to Respond to Section 143(1) Intimation

Follow these simple steps:

1

Log in to the Income Tax e-Filing Portal

2

Go to Pending Actions → Response to Outstanding Demand

3

Select the relevant demand notice

4

Choose the appropriate response:

Agree with demand

Partially agree

Disagree with demand

5

Submit the response with supporting details if required.

Your Next Action

If You Agree or Disagree with the Demand

If You Agree with the Demand

If the demand is correct:

Pay the tax using Challan 280

Update the payment details on the portal.

If You Disagree with the Demand

If the adjustment is incorrect:

Submit a disagreement response online

Provide supporting reasons and documents

The department will review your response.

Timeline

Time Limit to Respond

There is no strict deadline to respond to the intimation itself, but outstanding demands should be addressed promptly to avoid:

Address demands promptly to avoid:

Additional interest

Adjustment against future refunds

Expert Tip

Simple Tip for Taxpayers

💡 Simple Tip for Taxpayers

Before responding to a Section 143(1) Intimation, always compare:

ITR filed

Form 26AS

AIS/TIS statements

Most issues arise due to data mismatches, which can often be resolved quickly.

FAQ

Frequently Asked Questions

What is Section 143(1) Intimation in Income Tax?

Section 143(1) Intimation is a notice issued by the Income Tax Department after processing your ITR. It shows if tax is payable, a refund is due, or adjustments are made.

Why do I receive a 143(1) Intimation notice?

You receive it due to TDS mismatch, incorrect deductions, mathematical errors, or income reported in AIS but missing in your ITR.

How to respond to a Section 143(1) Intimation online?

Log in to the Income Tax e-Filing portal → Pending Actions → Response to Outstanding Demand → Select notice → Agree / Partially Agree / Disagree with details.

What should I do if I agree with the 143(1) tax demand?

Pay the tax using Challan 280 and update the payment details on the portal. The demand will be cleared after confirmation.

Can a CA or tax representative respond to 143(1) Intimation?

Yes, a Chartered Accountant or authorized tax representative can submit your response through the Income Tax e-Filing portal.

Intimation under
Section 143(1)