Intimation under Section 143(1): How to Read It and Respond
Last verified: June 2026, against the Income Tax Act provisions cited below. Figures apply to FY 2025-26 (AY 2026-27). This is general information, not personal tax advice.
Soon after you file and verify your ITR, the Centralised Processing Centre (CPC) processes it and sends an intimation under Section 143(1) by email. This is not a scrutiny notice — it is an automated check. But you must read it carefully, because it tells you whether you owe tax, are getting a refund, or are all square.
What a 143(1) intimation actually does
The system compares the income and tax in your return against its own computation, after adjusting for things like TDS in your Form 26AS and AIS, arithmetical errors, and obviously incorrect claims. It then shows two columns side by side: “as provided by you” and “as computed under 143(1)”.
The three possible outcomes
| Result | What it means |
|---|---|
| No demand, no refund | Your return matches the department’s computation. Nothing to do. |
| Refund due | You paid more than required; the refund is processed to your pre-validated bank account. |
| Tax payable (demand) | The department computed higher tax. You must pay or contest it. |
How to open and read it
The intimation arrives as a password-protected PDF. The password is your PAN in lowercase followed by your date of birth in DDMMYYYY format (for example, abcde1234f01011990). Scan the two computation columns for the line that differs — that is the source of any demand or reduced refund.
Common reasons for a mismatch
- TDS claimed in the return not matching 26AS/AIS.
- A deduction (e.g. 80C, 80D) claimed but not allowed or mis-entered.
- Advance tax or self-assessment tax credit not matching.
- Arithmetic or carry-forward errors.
How to respond
If you agree with a demand, pay it on the portal under “Response to Outstanding Demand”. If you disagree, you can file a rectification request under Section 154 (for an apparent error in processing) or submit a disagreement with reasons. If you realise you made the mistake in your return, file a revised return instead.
Time limit
A 143(1) intimation can be issued up to nine months from the end of the financial year in which the return is filed. If you receive nothing in that window and no refund/demand applies, the acknowledgement itself is deemed the intimation.
Not the same as scrutiny
Do not confuse 143(1) (automated processing) with a 143(2) scrutiny notice, which begins a detailed examination. A 143(1) is routine; almost every filer gets one.
FAQs
Is a 143(1) intimation a tax notice to worry about?
No. It is an automated processing summary. Only act if it shows a demand or a refund difference you disagree with.
What is the password to open it?
Your PAN in lowercase plus date of birth as DDMMYYYY, with no space.
I disagree with the demand — what do I do?
File a rectification under Section 154 or respond to the outstanding demand on the portal with your reasons; revise the return if the error was yours.
How long does the department have to send it?
Up to nine months from the end of the financial year in which you filed.
