Intimation Under Section 143(1) After ITR Filing

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    22-Jun-2025

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  • Form 16
  • Bank Statement
  • Details of Other Income

Intimation Under Section 143(1) After ITR Filing

After filing your Income Tax Return (ITR), you might receive an intimation under Section 143(1) from the Income Tax Department. Many taxpayers confuse this with a notice or assume they’ve made a mistake. But don’t worry — this intimation is a routine part of ITR processing.

In this article, we’ll break down what Section 143(1) means, when you receive it, what it contains, and what actions (if any) you need to take.

What Is Intimation Under Section 143(1)?

Section 143(1) is part of the Income Tax Act and deals with preliminary assessment of the ITR filed by a taxpayer. The intimation is sent after your return is processed, and it shows whether:

  • Your return is accepted as is (no discrepancy)
  • There’s a refund due to you
  • There’s a mismatch or additional tax payable

It is not a notice, but rather a communication from the IT Department showing comparison between your filed return and the department’s calculation.

Timeframe for Receiving Section 143(1) Intimation

The Income Tax Department usually processes returns and sends the intimation under Section 143(1) within a few days to a few months of ITR submission. By law, this intimation must be issued within 9 months from the end of the financial year in which the return is filed.

Format of Intimation Under Section 143(1)

The intimation typically contains two columns:

  • As provided by taxpayer in the return
  • As computed by the Income Tax Department

It compares values for:

  • Total income
  • Deductions claimed
  • Taxable income
  • TDS and advance tax paid
  • Refund or tax payable

Possible Outcomes of Intimation

No Discrepancy

The return filed by you matches the department’s data. No action is required.

Refund Determined

You’ll receive a refund if the department’s calculation shows excess tax paid.

Tax Demand

You may be asked to pay extra tax if there’s a mismatch in income, TDS, or deductions.

Common Reasons for Mismatch

  • Incorrect TDS or advance tax claimed
  • Difference in income reported vs Form 26AS/AIS
  • Disallowed deductions (e.g., under Section 80C or 80D)
  • Not reporting all income sources (interest, capital gains, etc.)

What to Do After Receiving 143(1) Intimation?

  • Match figures carefully with your ITR and Form 26AS/AIS
  • If the calculation is correct, comply with the demand or wait for the refund
  • If there's an error from your side, file a revised return
  • If the department made a mistake, file a rectification request under Section 154
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