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Income Tax Intimation under section 143(1)

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Sakshi Shah

Income Heads
IT Notice
Section 143(1)
Last updated on February 23rd, 2022

Intimation under Section 143(1) is not a Notice but a communication received from the income tax department. Once the assessee files his income tax return, the income tax department does a preliminary assessment. This includes verifying arithmetical errors, any incorrect claim in the return, the difference in tax calculation, verification of tax payment, etc. This letter basically matches the calculations in the Income Tax Return filed with the calculations computed by the income tax department.

Intimation u/s 143(1)

The intimation is a communication that the income tax department sends to the taxpayer after processing the income tax return. It comprises the calculations as per the return filed by the taxpayer with the calculations as per the computation of the income tax department. If both the calculations match, the taxpayer need not worry and can wait for the refund if any. However, if there is a mismatch in the calculation, the taxpayer should take relevant action to resolve the same.

Intimation 143(1)

How will I receive Intimation u/s 143(1)?

Communication on Email

Intimation 143(1) - Email Communication

Communication on SMS

Intimation-1431-SMS-Communication

Steps to download Intimation under Section 143(1)

  1. Login to the e-filing portal

    Login to the income tax website using valid credentials.

  2. Navigate to View Filed Returns

    Go to e-file > Income Tax Returns > View Filed Returns

  3. Click on View Details

    For the relevant Assessment Year, click on View DetailsView Filed Returns_Income Tax Website

  4. Download Intimation Order under Section 143(1)

    On the next screen, the taxpayer can view details of each step of ITR filing. If the status is ‘Processed’, there is an option to download a copy of the intimation. Click on Download Intimation Order.

    Download Intimation Order_Income Tax Website

  5. Open Intimation Order under Section 143(1)

    The intimation order is password protected. The password to open is your PAN in lower case and the date of birth (DDMMYYYY) without any space. Eg: PAN is AAAPA1234A and the date of birth is 01/01/2000. The password would be aaapa1234a01012000.

Time Limit for issue of Intimation u/s 143(1)

Effective 1st April 2021, there was a revision in the rules for the time limit to issue intimation under Section 143(1). The income tax department must issue intimation u/s 143(1) within 9 months from the end of the financial year in which the taxpayer files the return. Earlier, this time limit was within one year from the end of the financial year in which the taxpayer files the return.

Example

Taxpayer files ITR for FY 2020-21 in July 2021
End of financial year in which return is filed – 31st March 2022
Nine months from the end of the financial year – 31st December 2022
Therefore, the ITD can send intimation for ITR of FY 2020-21 up to 31st December 2022

If a taxpayer does not receive any intimation within such period, it means that there are no adjustments and changes to the ITR filed. There is no change in tax liability or refund. Thus, the Income Tax Return filed is deemed to be intimation u/s Section 143(1).

Action to be taken against Intimation u/s 143(1)

Action Reason
No Action required Calculation in the ITR filed matches with the calculation as per income tax i.e. No Demand & No Refund
No action required. Refund would be credited to your bank account Tax payable as per ITR filed is more than the tax payable as per income tax calculation i.e Refund
File Revised Return u/s 139(5) If you observe any mistakes in the ITR filed
Pay Demand and File Response (within 30 days) Tax payable as per ITR filed is less than the tax payable as per income tax calculation i.e. Outstanding Demand – If you Agree
File Rectification Request u/s 154 Tax payable as per ITR filed is less than the tax payable as per income tax calculation i.e. Outstanding Demand – If you Disagree

FAQs

There is no mismatch, no additional demand, and no refund in the intimation u/s 143(1), what should I do?

The income tax department has successfully processed the income tax return. You can simply ignore the notice. Taxpayer need not take any further action.

Is income tax notice u/s 143(1) different from notice u/s 143(1)(a)?

Communication u/s 143(1) is just an intimation and not a notice. Under this intimation, there is a preliminary check whether the calculations as per ITR match with the calculations as per tax department.
If there is any mismatch in the data, the department issues a notice for adjustment u/s 143(1)(a) The taxpayer needs to respond to this notice within 30 days.

Two months have passed since the e-verification of my ITR for F.Y. 2020-21, but I have not received the Intimation u/s 143(1). What should I do?

You can check your ITR status online on Income Tax Portal. In case, it has been processed then you can request for reissue of intimation online and you will receive it in your mail after request. If your ITR has not been processed by the department till now then either wait for the ITR to be processed or submit a grievance. Sometimes the department takes longer to process the return.

What happens if I do not respond to the intimation within 30 days of receiving the intimation?

In case, if we do not respond within 30 days (thirty days) of the issue of this intimation, the return of income will be processed after making the necessary adjustment(s) u/s 143(1)(a) of Income Tax Act, 1961 without providing any further opportunities in this matter.

What is the password to open Intimation under Section 143(1)?

The password to open Intimation is your PAN in lower case followed by the date of birth (DDMMYYYY) without any space. Eg: PAN is AAAPA1234A and the date of birth is 01/01/2000. The password would be aaapa1234a01012000.

Got Questions? Ask Away!

  1. Hey @TanyaChopra

    An Intimation u/s 143(1)(a) is issued when there’s a mismatch between your tax credit statement i.e. Form 26AS and your tax return. This happens through automated checks at CPC (Centralized Processing Center) in Bangalore where your returns are processed.

    You can respond to this intimation by registering and logging in to your account on the Income-tax website. You need to determine how you’re going to be responding to the intimation - there are three options available.

    • Agree - This means that you agree with the mismatch. If you do choose this option, you’ll also have to revise your filing.
    • Partially agree - Some of the mismatch is true, the rest of it isn’t - so you’ll choose this option and will need to revise your filing.
    • Disagree - This would mean that you’re not accountable for the mismatch and as a next step, you’ll provide accounts that add up to the difference in mismatch.

    As you might imagine, there’s no real need to panic here as the intimation can be easily taken care of.

    Hope this helped! If you have any further questions, feel free to ask.

  2. If you agree with the tax notice issued, there is an option to pay the outstanding demand under the option of e-proceedings. You can pay the tax from that option since the option for filing a Revised Return is not available after 31st march 2022.

    Read more - outstanding tax demand

  3. Hey @Sahil_1186

    If you have filed the original ITR u/s 139(1) before the due date, there is nothing to worry. You can carry forward the loss even if the ITR was revised. This looks like an error from the end of income tax department. They have sent system-generated notices to many taxpayers with the same query. You should submit a response to the tax notice from your account on the income tax website requesting them to re-process the ITR and allowing carry forward of loss since the original ITR u/s 139(1) was filed within the due date.

  4. When is the notice u/s 143(1)(a)(iii) issued?

  5. Hi @Nandana

    When the return is filed after the due date u/s 139(1) and yet the loss has been claimed, notice u/s 143(1)(a)(iii) is issued to disallow such loss.

    Hope this helps!

  6. Got following Notice for AY 2021-22

    “Disallowance of loss claimed, as the ITR of the previous year for which set off loss is claimed was furnished beyond the due date specified under sub-section(1) of section 139 - 143(1)(a)(iii)”

    A.Y. 2020-21 Filed on :Sep 25, 2020 (loss reported)
    A.Y. 2021-22 Filed on : Nov 23, 2021 (loss adjusted)

    I remember date was extended for both AY.
    Please help

  7. There is no mismatch, no additional demand and no refund in the intimation u/s 143(1), what should I do?

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