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.
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.
Login to the income tax website using valid credentials.
Go to e-file > Income Tax Returns > View Filed Returns
For the relevant Assessment Year, click on View Details
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.
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.
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.
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).
|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|
The income tax department has successfully processed the income tax return. You can simply ignore the notice. Taxpayer need not take any further action.
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.
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.
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.
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.