Income Tax Notices

Intimation u/s Section 143(1) - ITR Intimation Password

Have you also received an intimation under section 143(1)? Fret Not! It is not necessarily a demand or notice of some amount payable to income tax. It might reflect the refund amount you will receive anytime soon.

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Updated on: 27 Mar, 2024 05:07 PM

Intimation u/s 143(1) is issued by the income tax department once your return is processed. Read below to know more.

Intimation u/s 143(1)

Have you received a notice u/s 143(1) of the income tax act causing you sleepless nights? Well, that’s what an income tax notice does to individuals. But let us tell you an interesting fact that you might not be aware of the fact that not all Income Tax Notices are as dreaded as they’re perceived. Some income tax notices have good news too. So you should keep calm and read the notice carefully. This guide would also be helpful for you to understand how to respond to the notice you have received.

What is Intimation u/s 143 1?

Intimation u/s 143(1) of the income tax act is a summary of the details you have submitted to the tax department and the details the department has considered while processing your return. Basically, the intimation u/s 143(1) contains the following information:

  1. Permanent Details of the assessee like name, address, etc.
  2. Income Tax Return filing details like acknowledgment number, filing date, etc.
  3. Refund sequence number
  4. Tax Calculation as provided by you in the Return of Income
  5. Tax as Computed under section 143(1) of the income tax act {i.e. As per Department}
Intimation u/s 143(1)

Why is the intimation u/s 143(1) issued?

Basically, when a return is submitted to the Income Tax Department, the department applies the following computerized checks as a part of its review procedure:
Arithmetical errors in the return.

  • An incorrect claim, which is apparent from any information in return. For example, if the deduction u/s 80C is claimed more than the maximum permissible deduction u/s section 80C, i.e., Rs 1,50,000, the excess shall be disallowed and reflected in your intimation u/s 143(1). Another example may be that rent income is deducted from business income, which is not shown under Income from House Property.
  • Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return
  • Comparison of Advance Tax, Self-assessment Tax and TDS, etc., from 26AS.
  • Addition of income appearing in Form 26AS or Form 16A or Form 16 which is not included in ITR
  • Claiming the losses for carry forward to next year when the return is submitted after the due date / set off of losses of the previous year where the return was filed after the due date.
  • Whether deduction under section 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID, 80-IE has been taken after the due date of the Income Tax Return
  • Calculation of Tax, Late filing fees, Interest, etc.

Intimation u/s 143(1) is sent to all taxpayers by the Income Tax Department.

When does one receive an Intimation under Section 143(1)

The following are the primary instances for receiving an intimation under section 143 1:

  1. Tax Refund: If the taxpayer has paid an excess amount of tax, the notification will mention the refund amount. Refunds exceeding Rs. 100 will be disbursed to the taxpayer, while amounts below this threshold will not be paid out.
  2. Tax Shortfall: If the taxpayer has underpaid taxes, as determined through computation, the notice will specify the deficient amount. Additionally, a challan for making the required payment will be enclosed with the notice.
  3. Conformance Notice: A straightforward notice will be issued in cases where the tax returns filed by the taxpayer align with the assessment conducted by the assessing officer. In such instances, no separate 143 1 intimation is sent, and the taxpayer should consider the ITR V acknowledgement of filing the return of income as the intimation notice.

Time Limit for issue of 143(1)

Intimation u/s 143(1) can be issued only up to 1 year from the end of the financial year in which the return is filed and not after that.

For example,

  1. If you filed your return for the year 2021-22 2022-23 on 21.07. 2023, then in that case, the financial year-end will be on 31st March 2024, and intimation can be issued for 1 year, i.e., intimation u/s 143(1) can be issued for the FY 2022- 23 only up to 31st March 2025.
  2. Lastly, do not ignore this notice, as you must submit your response within the time specified in such notice in case any action is required.

What should be done on receiving intimation u/s 143(1)?

On receiving the intimation u/s 143 1, there’ll be two cases, either you’ll agree with the computation done by the department or you’ll not.

Intimation u/s 143(1)
  • In case you agree with the tax amount payable or the amount of refund due, You would be required to pay the amount of outstanding taxes, or you will simply receive the amount of refund shown in the intimation u/s 143(1).
  • In case you do not agree with the calculations done by the income tax department, You can opt to file an online request to rectify your income tax return under section 154 or file an appeal under section 246A.
  • And, if the net amount refundable or payable is zero, then you can treat the intimation received u/s 143(1) as the completion of the return filing process from the Income Tax Department for the financial year in relation to which the return was filed.

Have you received an intimation under Section 143 1? Don’t panic!! Tax2win tax experts can help with responding and resolving the tax notice. Consult with our tax experts today.

What if no intimation is received till the expiry of one year?

If you do not receive any 143 1 intimation till the expiry of one year from the end of the financial year in which you have filed your return, then your ITR–V acknowledgment will be deemed your intimation in that case. However, it is still suggested that you check online whether the Income Tax Department has processed ITR.

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How is the intimation u/s 143(1) received?

These intimations are auto-generated and are sent to the Email address provided by you at the time of filing income tax returns online / mail id given at the time of registration on the income tax website after thorough ITR processing. The sender of these emails is Central Processing Centre (CPC), with the sender id being [email protected], as the returns are processed at CPC only.

As technology is growing, so is the Income Tax Department. Now with Intimation u/s 143(1) sending, a text message is also sent to the registered mobile number.

Intimation u/s 143(1)

How many days will it take to get the refund after 143 1?

The credit of refund process typically takes 20-45 days from the date of e-verification of the income tax return. However, if the acknowledgement (ITR V) is physically sent to the CPC, it may take longer.

What is the password to open intimation u/s 143(1)?

The attachment received is a password-protected file. The ITR intimation password for opening the attachment/file received is your PAN number in lowercase followed by your date of birth in DDMMYYYY format.

For example,
Suppose your PAN is AAGRK5803P and your birth date is 2nd November 1982, then the intimation order password to open your online intimation u/s 143 1 shall be “aagrk5803p02111982”.

How to get the Intimation u/s 143(1) again?

If you have not received your intimation on the registered mail Id or in case you are unable to find that mail, you can get your intimation u/s 143(1) again by following these steps :-

Step 1: Log in to the e-filing portal and enter your login credential.

e-filing portal

Step 2: On your dashboard, click on the e-file and hover over the Income tax return. Click on ‘View Filed Returns.

Income tax return

Step 3: You will see a page with your filed returns. Click on the Download Intimation Order.

Download Intimation Order

Check the following points when you receive an intimation u/s 143(1)

  • The intimation has your name on it.
  • The Intimation has a document identification number
  • All Incomes are considered properly under the appropriate head, and the Income of one head is not considered under another head or repeated elsewhere.
  • The deductions you have claimed under 80C and other sections of Chapter VI A are considered.
  • TDS/TCS claimed Advance Tax was paid, and Self-Assessment Tax was paid in the computation by CPC.
  • Any relief u/s 89, 90/90A/91 or any rebate claimed/ allowable is considered in the Intimation.

How to respond to intimation u/s 143(1) of the income tax act?

  • Step 1: Log in to the income tax e-filing portal.
  • Step 2: Click on the “pending actions” tab and then select the e-proceedings option and select e-assessment.
  • Step 3: Select adjustment u/s 143(1)(a)
  • Step 4: Intimation notice details will be displayed; click on the submit button to start the process of responding intimation notice.
  • Step 5: You will be able to see the mismatch found, select the drop-down next to the response, and submit a response to that particular mismatch.
  • Step 6: Justify your response and submit the supporting documentation.
  • Step 7: Your response will be acknowledged after clicking on submit button.

If you have received an income tax notice from the tax department, don’t worry, simply go through the intimation, gather your supporting evidence, and respond!

Our professional tax experts can help you resolve to your Income Tax Notice issues. They will review your case and help reply to the Income Tax Department accurately and tomely. Contact Us Today.

Frequently Asked Questions

You will receive an email from the IT department with the subject line” Your ITR intimation.” The department also sends an SMS alert to the tax filer that the intimation u/s 143 1 has been sent to their registered email ID.
No, 143(1) is not an assessment order, as it only intimates the return getting processed.
To open intimation received under section 143(1), the intimation order password is PAN and DOB, for example, if your PAN is AAGRK5803P, and your birth date is 2nd November 1982, then the password to open your online intimation u/s 143(1) shall be “aagrk5803p02111982”
To file rectification for intimation u/s 143(1), you have to log in to your income tax portal account, then go to the Service tab, select rectification, and choose relevant A.Y. and file.
No, tax assessment orders and intimations are not the same.
Then there is nothing to worry about; it means your ITR has been processed successfully.
You can revise your return till 31 December of the relevant assessment year even after receiving intimation u/s 143 (1) as this intimation is not an assessment.
If there is no mismatch, no demand, and there is no refund payable, simply ignore the intimation notice as it has been successfully processed by the Income Tax Department, and no action is required from the taxpayer.
The taxpayer has to verify the Income Tax return after filing it. The income tax department then sends a notice under section 143(1) of the income tax act to the taxpayer’s registered email address and mobile number, confirming that the ITR has been processed.
The adjusted income is calculated after fixing any arithmetic mistakes or claims. Based on this amount, the tax, interest, and fee (if any) are determined. The taxpayer is notified of any balance or refund that he is entitled to.
CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.