Section 143(1): Intimation after processing of your income-tax return
143(1) intimation kya hai? Demand aaye to kya karein
Updated 11 November 2026 · For taxpayers in India
An intimation under Section 143(1) is sent by CPC Bengaluru after your ITR is processed. It compares the income and tax in your return with the department's computation and shows whether you owe tax, get a refund, or neither.
| Deadline to reply | Not a notice that needs a reply if there's no demand. If there is a demand, respond within 30 days. |
|---|---|
| How to reply | Response to outstanding demand, rectification under Section 154, or appeal |
| Where | Income-tax e-filing portal → Pending Actions → Response to Outstanding Demand (for rectification: Services → Rectification) |
Got a Section 143(1) notice?
Upload it and get a plain-language explanation for free, plus a ready draft reply in minutes.
Upload your noticeWhy you may have received it
- Routine processing of every return
- TDS in the return not matching Form 26AS/AIS
- Deductions disallowed during processing
- Arithmetic errors or interest under Sections 234A/B/C
How to reply, step by step
- Compare the 'as provided by taxpayer' and 'as computed under 143(1)' columns.
- If the demand is correct, pay it via Challan 280 (e-Pay Tax).
- If it's wrong, mark 'disagree' with reasons, file rectification under Section 154, or file an appeal with CIT(A).
Documents to keep ready
- Your filed ITR and computation
- Form 26AS, AIS and TIS
- TDS certificates (Form 16/16A)
- Proof of deductions claimed
What your reply should cover
- Assessment year
- Demand reference number
- Reason for disagreement
- Supporting documents
What happens if you ignore it
An unpaid demand can be adjusted against future refunds (Section 245), and interest accrues on it.
Frequently asked questions
Is 143(1) a scrutiny notice?
No. It's an automated processing intimation. Scrutiny is through a notice under Section 143(2).
The intimation shows demand because TDS didn't match. What do I do?
Ask the deductor to correct their TDS return, or show proof of the TDS through a rectification request.
Don't miss the deadline
NoticeSaathi reads your actual notice and drafts a point-wise reply for it, not a generic template.
Get my draft replyRelated notices
General information, not legal advice. Rules and portal paths change. Always follow the instructions in your notice and check with a CA for your specific case.