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Intimation Under Section 143(1) After ITR Filing
By Web Online CA
4 min read
Updated On 22-August-2025
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
