Intimation under Section 143(1)

What this section is

Section 143(1) of the Income Tax Act, 1961 is the prima facie processing of your return by the Centralised Processing Centre at Bengaluru. It cross-checks the return against Form 26AS, AIS, TIS and arithmetical accuracy and issues either a refund, a demand, or a 'no demand, no refund' intimation. It is not a scrutiny.

When it is issued

Within nine months from the end of the financial year in which the return was filed. Most are issued within 60 days of e-filing.

What you should do

1. 1Read the intimation in full — focus on the comparison table at the end (As per return vs As computed under 143(1)).
2. 2Identify the line items where the figures differ.
3. 3If the difference is correct (e.g. you actually missed a TDS entry), accept and pay or claim the refund.
4. 4If the difference is incorrect, file a rectification request under Section 154 on the e-filing portal.
5. 5Where the return itself was wrong, you may also file a revised return under Section 139(5) within the time allowed.

Documents typically needed

• Copy of the 143(1) intimation
• Income tax return (ITR-V) and computation sheet
• Form 16 / Form 16A / Form 26AS / AIS
• Proofs for any deductions claimed (80C, 80D, HRA, etc.)

Common mistakes

• Treating it as a scrutiny notice and panicking — it usually isn't.
• Paying the demand without checking whether it actually exists in your 26AS.
• Missing the rectification window, then having to file a revision under Section 264.