Sec 143(1) : Understand Intimation and Take Action

Author
By Sakshi Shah on February 13, 2020

Intimation u/s 143(1) is received on registered email and mobile of the assessee. The password to open is PAN in lower case followed by the date of birth in ddmmyyyy format. Eg: aagpr1212a02101980 for PAN: AAGPR1212A and DOB: 02/10/1980

Income Tax Intimation under section 143(1)
  • Check whether personal details like name, address and PAN are correct or not
  • Check Assessment Year and the Acknowledgment Number of ITR-V
  • Read and match the computation as per ITR filed by you and computation as per the income tax department. The computation includes income details, deduction details and tax details
  • If both the computations match, assessee need not take any action
  • If there is a mismatch in the calculations, assessee needs to take appropriate action
Intimation 143(1) - ITR v/s IT department

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
Pay Income Tax Online in India: A Step-by-Step Guide