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.
Intimation u/s 143(1)
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 email@example.com
- 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 attached 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
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.
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).
Action to be taken against Intimation u/s 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. No further action is required.
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 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.
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 necessary adjustment(s) u/s 143(1)(a) of Income Tax Act, 1961 without providing any further opportunities in this matter.
No, tax assessment order and intimation are not the same.
No, you are not required to reply if everything is as per the details submitted by you in your ITR. It means the department has accepted the return as filed without carrying out any adjustments to it.