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Income Tax Intimation under Section 143(1) - Steps to Respond
By Web Online CA
4 min read
Updated On 18-February-2026
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
Frequently Asked Questions
An intimation under Section 143(1) is an official communication from the Income Tax Department issued after your Income Tax Return (ITR) is processed. It compares the income and tax figures you reported with the department's computation and shows whether tax is due, a refund is owed, or there’s no change.
You receive this intimation because the tax department has completed the preliminary processing of your ITR. It’s a standard part of the return review and does not necessarily mean there’s an error. It simply confirms the outcome of processing your return.
Income you declared vs. department’s computed income, Deductions claimed, Taxes paid (TDS, advance tax) and Refund amount or additional tax payable.
t depends on the outcome: No change - no action required. Refund due - you'll receive it automatically into your bank account. Tax demand - you may need to pay the additional amount or respond if there's an error.
If the department does not issue the intimation within nine months from the end of the relevant financial year, your ITR acknowledgment itself is considered as the intimation under Section 143(1), and the return is treated as processed.
