Under Section 143(1) of the Income Tax Act

What is Intimation Under Section 143(1) of the Income Tax Act?

Learn what intimation under section 143(1) of the Income Tax Act means and how it shows a refund, demand or ITR mismatch after return processing

Written by : Knowledge Centre Team

2026-07-30

1169 Views

7 minutes read

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Most taxpayers associate income tax only with filing returns, but the process does not end there after filing an Income Tax Return (ITR). Once an ITR n is filed, the Centralised Processing Centre (CPC), issues an intimation under Section 143(1) of the Income Tax Act after automated processing of the return. 

This intimation outlines whether a refund is due, whether additional tax is payable, or whether the return matches data verified through Form 168 and the Annual Information Statement (AIS).  It is part of the Income Tax Department’s processing system designed under Section 143(1) to ensure transparency and accurate reconciliation of tax data.  This is a standard automated step under the Income Tax Act that helps verify the accuracy and completeness of your Income Tax Return (ITR) after filing. 

Let's understand what intimation u/s 143(1) of the Income Tax Act means, how to interpret it, and why it’s important for every taxpayer.

Key Takeaways

  • Intimation under Section 143(1) confirms whether your ITR matches the data verified through Form 168 and the Annual Information Statement (AIS) 

  • It indicates whether a refund is due, additional tax is payable, or no adjustment is required after automated processing of your ITR 

  • You receive intimation under section 143(1) via email and on the e‑filing portal after processing by the Centralised Processing Centre (CPC)

  • Any demand shown  in the intimation under Section 143(1) should  be reviewed carefully and either paid or disputed through rectification if incorrect 

  • Rectification under Section 154 of the Income Tax Act allows taxpayers to correct mistakes apparent from the record in an intimation issued under Section 143(1)

The Purpose of Intimation under Section 143(1)

Once you file your Income Tax Return (ITR), the Income Tax Department carries out a preliminary automated review to verify the accuracy of the information submitted. The intimation under Section 143(1) is the outcome of this initial processing and indicates whether your return has been accepted as filed or requires adjustments.

During this process, the Centralised Processing Centre (CPC):

  • Performs an automated preliminary review of your ITR under Section 143(1) of the Income Tax Act

  • Checks for arithmetic errors and inconsistencies in the information provided in your return

  • Matches the details in your ITR with Form 168 (previously called Form 26AS), the Annual Information Statement (AIS), and other available records

  • Accepts the return without adjustments if no discrepancies are found and issues an intimation confirming the same

  • Makes permissible adjustments, where applicable, such as correcting apparent errors, revising the refund amount, or raising an additional tax demand

  • Ensures your return is processed accurately and informs you whether it has been accepted as filed or adjusted

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How Does the Process Work?

The Income Tax Department has streamlined the process of ITR filing and intimation through automation. Here's a breakdown of how it typically works and what you, as a taxpayer, can expect:

  • Submission: Once you have filled in all your income details and claimed deductions, you file your Income Tax Return (ITR) and complete the e-verification process. This marks the beginning of your return being formally acknowledged by the tax authorities.

  • Automated Processing: After submission, your ITR is entered into the Centralised Processing Centre (CPC) system. The system cross-verifies your return with data available in departmental records and identifies any mismatches in income or tax credits.  Here, the system automatically cross-verifies the details you provided with official records. These include:

    1. Form 168 (summary of tax paid and TDS deducted)

    2. Annual Information Statement (AIS)

    3. TDS statements

    4. Advance tax or self-assessment tax, if applicable

  • Notice Generation: If the system finds everything in order, it issues an intimation under section 143(1) of the Income Tax Act.  This notice will:

    1. Confirm whether your return is processed without adjustment 

    2. Notify you of a tax refund, or

    3. Flag a discrepancy if something doesn’t match, for example, missing income, wrong deductions, or misreported figures

  • Delivery of Intimation: The intimation under Section 143(1) is sent to your registered email ID and is also available on the Income Tax e-filing portal. Check your inbox, including the spam or junk folder, for any communication from the Income Tax Department.

  • Action on Your Part: If the intimation confirms that your return has been processed without any adjustments, no action is required. However, if it shows a mismatch, additional tax demand, or refund adjustment, review the details carefully. Depending on the situation, you may accept the computation, file a rectification request under Section 154 for apparent errors, submit an online response, or take other appropriate action as permitted under the Income Tax Act.

What Does the Intimation Contain?

Understanding each section of the intimation under Section 143(1) of the Income-Tax Act helps you clearly interpret your Income Tax Return (ITR) processing outcome. 

  • Basic Details: Name, PAN, Assessment Year (AY)

  • Income Figures: Income declared vs income as per Income Tax Department records (Form 168 / AIS)

  • Deductions: Deductions claimed vs deductions processed as per Income Tax Return (ITR) verification 

  • Tax Paid: Comparison of tax paid, TDS, and self-assessment tax with department records 

  • Outcome: Refund, tax demand, or no adjustment required 

  • Processing Code: Indicates whether the return is processed with a refund, demand, or without any adjustment

Common Reasons for Receiving an Intimation from the Tax Department

Getting an intimation under Section 143(1) of the Income Tax Act might sound daunting, but in most cases it's a routine part of the return-processing cycle. Here’s why you might receive one and what it typically means:

  • Arithmetic or Calculation Errors: Sometimes, tax filing software may miscalculate deductions, or there may be human error when entering figures manually. If your totals don’t align with the department's calculations, they’ll notify you via an intimation.

  • Mismatched TDS or Salary Figures: If the income you reported differs from what's in Form 168 or Form 16 (like a salary mismatch), the system picks up the discrepancy. This might occur if your employer delayed filing or if you failed to report some income.

  • Incorrect Deduction Claims: Claimed a deduction under Section 123 or 126 without uploading the right documents or overstated an amount? The automated check flags such issues. Your intimation will show the amount accepted versus what was claimed.

  • Late Filing with Loss Carry-Forward: If you filed your return after the deadline but tried to carry forward losses (like business or capital losses), the system may reject that portion and notify you. These alerts are auto-generated and designed to maintain clarity between what was filed and what the system confirms.

Do you know

Did You Know?

Refund in intimation under section 143(1) is credited to your pre-validated bank account linked with PAN after processing
 

Source: Income Tax

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Understanding the Different Outcomes of Your Intimation 

Your intimation under Section 143(1) can result in different outcomes depending on how your Income Tax Return (ITR) is processed. The table below explains what each outcome means and whether you need to take any action:

Outcome

What It Means

What You Should Do


Refund

Excess tax paid has been determined during the processing of your ITR



Track the refund status online

Demand

You owe additional tax or interest

Review the demand carefully and pay or file a rectification request if required 

No Discrepancy

No adjustments were made during the processing of your Income Tax Return (ITR)

No further action is required unless contacted by the Income Tax Department

When Is No Intimation Received?

If a significant time has passed and you have not received an intimation under 143(1), it generally means your Income Tax Return (ITR) has either been processed without adjustments or is still under processing.  The ITR-V acknowledgement confirms the successful submission of your Income Tax Return (ITR), while the final processing status is communicated through an intimation under Section 143(1).

How and Where to Access Your Intimation Details?

Once your income tax return is processed, an intimation under Section 143(1) is issued by the ITR  to communicate the processing outcome.  Accessing this information is simple and completely digital, making it easy for taxpayers to stay informed. Here’s how you can quickly check and download your intimation notice:

  • Email: Sent to your registered email via the Central Processing Centre (CPC)

  • Income Tax e‑Filing Portal: Download it under the “View Filed Returns”; after that, click on “Download Intimation”

  • Password: It's your PAN (in lowercase) followed by your date of birth in DDMMYYYY  format

Benefits of Understanding Intimation under Section 143(1)

While it may seem like just another tax document, the intimation under section 143(1) plays an important role in raising awareness of Income Tax Return (ITR) processing.  By understanding this notice, you gain a clearer picture of how your ITR  has been evaluated during processing.  It’s not merely about compliance. Rather, it’s about taking control of your finances. This proactive step helps you avoid tax discrepancies later and enables timely action if any mismatch is found. Here's how decoding this intimation can work in your favour:

  • Accuracy: Helps you identify and correct minor mistakes before they become significant issues

  • Transparency: Offers insight into how the department processes your return

  • Control: Allows you to respond by rectifying or revising if anything seems incorrect

  • Confidence: Gives reassurance that your finances are properly recorded under the Income Tax Act

Things to Keep in Mind After Receiving Intimation Under Section 143(1) in the Digital Age

Filing returns today is largely digital and automated, yet the intimation under Section 143(1) remains a critical step. It’s the tax system’s way of reviewing and communicating the final processing outcome of your Income Tax Return (ITR).  Instead of ignoring or fearing tax season, embracing it as part of the journey strengthens your overall financial discipline.

Here are a few ways to act upon it:

  • Act Promptly: Always check your registered email ID and e‑filing portal for intimation under Section 143(1)

  • Keep Records: Store copies of ITR, intimation under Section 143(1), and response acknowledgements

  • Check Bank Details: Ensure bank details are pre-validated and up to date to receive Income Tax refunds

  • Stay Updated: Use the e‑filing portal to track your refund status or tax demand

  • Seek Help: Consult tax professionals if you’re unclear or face a dispute

Final Thoughts

Understanding intimation under Section 143(1) of the Income Tax Department is not just about rectifying errors but also about ensuring transparency, accuracy, and proper processing of the Income Tax Return (ITR). This intimation u/s 143(1) helps you stay informed, compliant, and confident about the processing status of your Income Tax Return (ITR).  Tax planning and financial planning tools can help you better manage long-term financial goals.  

At Canara HSBC Life Insurance, we offer plans that not only get you coverage but also financial independence. Take the first step toward creating a financially secure future by filing taxes properly.

Glossary

  1. Annual Information Statement (AIS): A statement showing your income, taxes paid, and specified financial transactions
  2. ITR: A form filed with the Income Tax Department to report your income, taxes paid, and tax liability for a financial year
  3. CPC: The Income Tax Department's facility that electronically processes Income Tax Returns and issues intimations
  4. Tax Refund: The amount returned by the Income Tax Department when you have paid excess tax
  5. Tax Demand: The additional tax amount the Income Tax Department determines you need to pay
Glossary book
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FAQs

An intimation under Section 143(1) confirms whether your filed income tax return matches the department’s records. It signals if you’ll receive a refund, owe taxes, or have no discrepancies, ensuring transparency and accuracy.

A demand indicates mismatches in income, tax payments, or deductions. It may arise from Form 168/AIS mismatches, incorrect claims, or TDS discrepancies.

No action is needed. Your refund will be processed directly to the bank account you have registered. Keep your details up to date and track the refund via the e‑filing portal or NSDL.

Yes. If you disagree, review your return and file a rectification via Section 154. If still unresolved, you can approach the Assessing Officer or file an appeal under Section 246A.

An intimation under Section 143(1) is usually issued after the CPC processes your Income Tax Return (ITR), and the processing time may vary depending on case complexity.

Intimation delivered” under Section 143(1) means the Income Tax Department has successfully generated and sent your processing summary after verifying your Income Tax Return (ITR). It is available via email and the Income Tax e-Filing portal.

The intimation under section 143(1) can result in one of three outcomes:

 

  • Refund (excess tax paid)

  • Demand (additional tax payable)

  • No change (ITR accepted as processed without adjustment)

Yes, intimation under Section 143(1) is a system-generated notice issued by the Centralised Processing Centre (CPC) after preliminary processing of your Income Tax Return (ITR). It is not a scrutiny notice.

You can check your intimation under section 143(1) status on the Income Tax e-Filing portal by logging in, going to “View Filed Returns", and selecting “Download Intimation” or checking return status updates.

Section 143(1) is an automated preliminary processing of your ITR done by CPC, while Section 143(3) is a detailed scrutiny assessment conducted by a tax officer involving document verification.

Yes, errors in intimation under Section 143(1) can be corrected by filing a rectification request under Section 154 or by submitting a revised return, depending on the nature of the mistake.

Disclaimer - This article is issued in the general public interest and meant for general information purposes only. The views expressed in this blog are solely those of the writer and do not necessarily reflect the official policy or position of Canara HSBC Life Insurance Company Limited or any affiliated entity. We make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the blog or the information, products, services, or related graphics contained in the blog for any purpose. Any reliance you place on such information is therefore strictly at your own risk. You should consult with a qualified professional regarding your specific circumstances before taking any action based on the content provided herein.

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