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.
How will I receive Intimation u/s 143(1)?
Communication on Email
- The system auto-generates the intimation u/s 143(1) and communicates to the assessee on the email entered while filing the income tax return
- The sender of these email is CPC i.e. Central Processing Centre and the sender’s email is intimations@cpc.gov.in
- The subject of the email is ‘Intimation U/S 143(1) for PAN BCFxxxxx8D AY:2019-20‘. The PAN and AY (Assessment Year) would be different in each case
- The intimation is an attachment to the email in a pdf format. It is password protected. The password to open is PAN in lower case and the date of birth in ddmmyyyy format. Eg: aagpr1212a02101980 for PAN: AAGPR1212A and DOB: 02/10/1980
Communication on SMS
- The system auto-generates the intimation u/s 143(1) and communicates to the assessee on the mobile entered while filing the income tax return
- The sender of the message is CPC i.e. Central Processing Centre and the sender’s name is VM-ITDCPC
Steps to download Intimation under Section 143(1)
- Login to the e-filing portal
Login to the income tax website using valid credentials.
- Navigate to View Filed Returns
Go to e-file > Income Tax Returns > View Filed Returns
- Click on View Details
For the relevant Assessment Year, click on View Details
- 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.
- 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
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.
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.
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.
@Sakshi_Shah1 could you help with this ?
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
@Sakshi_Shah1 can you help ?
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.
When is the notice u/s 143(1)(a)(iii) issued?
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!
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
@Sakshi_Shah1 can you help?
There is no mismatch, no additional demand and no refund in the intimation u/s 143(1), what should I do?