Income Tax Intimation under section 143(1)

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Sakshi Shah

Income Heads
IT Notice
Section 143(1)

Intimation received u/s 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.

Income Tax Notice for Proposed Adjustment under section 143(1)(a)
If you have received a communication of proposed adjustment u/s 143(1)(a) notice, please read to know how to respond to it.
Read More
Income Tax Notice for Proposed Adjustment under section 143(1)(a)
If you have received a communication of proposed adjustment u/s 143(1)(a) notice, please read to know how to respond to it.
Read More

Intimation u/s 143(1)

Intimation 143(1)
Sec 143(1): Understand Intimation and Take Action
All about notice u/s 143(1) and how to deal with such notice.
Read More
Sec 143(1): Understand Intimation and Take Action
All about notice u/s 143(1) and how to deal with such notice.
Read More

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

Communication on Email

Intimation 143(1) - Email Communication

Communication on SMS

Intimation 143(1) - SMS Communication

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

The income tax department can send intimation u/s 143(1) within one year from the end of the financial year in which the return is filed.

Example

Taxpayer files ITR for FY 2018-19 in July 2019 or October 2019
End of financial year in which return is filed – 31st March 2020
One year from end of financial year – 31st March 2021
Therefore, intimation for ITR of FY 2018-19 can be sent up to 31st March 2021

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).

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. No further action is required.

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. 2018-19, 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 on 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.

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