Section 143(1) of Income Tax Act: ITR Intimation Password & Income Tax Notice
- Prachi Jain
- Jan 10
- 10 min read
Updated: Jan 28
The most common communication received by a taxpayer from the Income Tax Department is an intimation under Section 143(1). It is an indicator that your ITR has been processed by the IT Department. This intimation contains important information such as: ITR acknowledgement number, income details as per the taxpayer and as recomputed by the department during processing. If there is any difference between the tax calculation in the ITR filed and department’s computation, the intimation highlights such discrepancy, which may require further response from the taxpayer.
As per the Income Tax Act, the ITR must be processed within 9 months from the end of the financial year in which the return is filed. Suppose, the ITR for FY 2024-2025 is filed on 31 July, 2025, the processing should be completed by 31 December, 2026.
Let us decode the intimation under Section 143(1) as to what it contains, how to respond, how to avoid complications related to refunds, demands, or rectifications.
Table
What Is Section 143(1) Letter of Intimation in Income Tax
Letter of intimation under Section 143(1) is a formal communication issued by the IT department after the ITR is processed. ITR is either filed voluntarily under Section 139(1) or in response to a notice issued under Section 142(1). Once the return is filed, it undergoes an initial level of examination by the Income Tax Department. This process is known as ‘assessment’.
As per Section 143(1), assessment refers to preliminary basic checks such as arithmetical accuracy, internal accuracy of information furnished by the taxpayer, calculation of taxes, and tax payments made thereon. This process does not involve detailed scrutiny or investigation.
The entire assessment process is fully automated and carried out by the Centralized Processing Centre (CPC). During this process, the system compares:
Income and deductions reported by the taxpayer
Tax liability computed by the taxpayer
Tax computed by the department based on available information
In case of discrepancies, the system makes adjustments appropriately and generates an intimation under Section 143(1). The intimation may:
Accept the return as it is
Determine a refund payable
Raise a tax demand
An intimation under Section 143(1) is not a scrutiny notice. It is a simple communication of the preliminary assessment/processing of the return of income.
Why Do You Receive an Intimation After Filing ITR?
Every assessee whose Income Tax Return has been processed successfully will receive an intimation under Section 143(1). This intimation is system-driven which is a part of fully-automated processing carried out by the income tax department.
During this process, the system verifies:
Arithmetical accuracy of the return
Consistency of income figures and deductions claimed
Computation of income tax as per the provisions of Income Tax Act
Taxes paid in the form of self-assessment tax, advance tax, and TDS
Based on this automated comparison, the system communication any one of the following outcomes:
Return accepted as filed: It is a case, where the information reported in the ITR matches with the department’s computation. This type of outcome is a mere confirmation of the processing of ITR and that it is in order.
Refund determined: It is a case, where tax paid is more than the tax liability. A taxpayer is eligible for income tax refund only when the amount of refund is more than ₹100.
Tax demand raised: If the tax paid is less than what is re-computed by the IT department, tax demand is raised. The intimation for tax demand specifies the last date up to which the demand should be paid.
The important aspect is that a Section 143(1) intimation is not officer-driven, manual, or discretionary verification. It is a compulsory outcome of ITR processing and is issued even when there is no change in the return filed.
In short, the intimation under Section 143(1) is a processing outcome, not a scrutiny action, and should be read as a communication as to how the return has been dealt with at the stage of preliminary assessment.
How the Income Tax Department Processes Returns?
Once the IT return is filed on the income tax e-filing portal, it enters the stage of return processing. In this stage, the IT department does not conduct any manual verification or enquiry. Instead, the return undergoes a computerized validation process to ensure arithmetical accuracy and legal compliance.
During the processing stage, the system verifies:
Arithmetical accuracy of incomes and tax calculations
Consistency across different schedules in the ITR
Claims of deductions, set-off of losses, and exemptions as per provisions
Taxes paid in the form of TDS, self-assessment tax, and advance tax
Information at the disposal of IT department from Form 26AS, AIS, TIS, and other records
The automated system then recomputes the total income and tax liability based on this verification. A comparative statement is generated between:
Figures declared by the taxpayer in the ITR, and
Figures computed by the department’s system
If the data in the ITR matches the computation made by the system, the return is accepted as filed. If the differences are identified, the permissible adjustments are made at this stage itself. Based on the final computation, the system determines whether:
No change is required,
A refund is due, or
Additional tax is payable
The outcome of this computation is communicated to the taxpayer in the form of intimation under Section 143(1).
Role of the Centralized Processing Centre (CPC)
With the increase in the number of Income Tax Returns (ITRs) filed each year, the earlier jurisdictional-based processing model began to face serious operational challenges. Earlier, the returns were handled by local assessing offices, which resulted in processing delays, inconsistent outcomes, and administrative bottlenecks, especially during peak filing periods.
To reduce these issues, the Finance Act, 2008, empowered the Central Board of Direct Taxes (CBDT) to introduce a framework for centralized processing of ITRs. Based on the suggestions from a technical advisory group, the department adopted a system where returns would be processed in a jurisdictional-free, technology-driven manner, without intervention of assessing officers and the taxpayers at the initial processing stage.
This led to the establishment of the Centralized Processing Centre (CPC) which was entrusted with the responsibility of handling both electronic and paper returns in a standardized manner. The CPC carries out the preliminary assessment under Section 143(1) and generates all related documents, including intimations, refund determinations, and demand notices arising from the processing of returns.
The CPC is designed to deliver benefits on multiple fronts such as:
For taxpayers: It ensures faster processing of returns, timely issue of refunds, and reduced procedural complexity.
For the tax department: It removes the burden of routine checks by field officers, allowing them to focus on scrutiny assessments, investigations, and dispute resolutions.
Since, all the returns are now routed through CPC, the department is able to:
Eliminate jurisdictional delays
Apply tax laws uniformly across all taxpayers
Minimize errors caused by manual intervention
Improve overall processing efficiency
As a result, Section 143(1) intimations are entirely system-generated outcomes of automated verification, rather than the discretionary actions by individual assessing officers.
Time Limit for issuing intimation under Section 143(1)
An intimation under Section 143(1) must be issued within 9 months from the end of the financial year in which the return is filed. For example, if a return for FY 2024–25 is filed in July 2025, the income tax department can send the intimation any time up to 31 December 2026.
If no intimation is received within this time limit, it usually indicates that the return has been accepted as filed, without any adjustments to income, tax payable, or refund. In such cases, the ITR acknowledgement itself is treated as the intimation under Section 143(1).
Sample Intimation under Section 143(1)
Actions to be taken upon receiving an intimation under Section 143(1)
It is advisable to carefully review the details provided in the intimation. Check the computation of total income, tax payable or refundable, and any adjustments made by the Income Tax Department. If the details are accurate and there are no discrepancies are found, no further action may be required.
However, if there is agreements or disagreements :
If you agree with the tax payable or refund amount indicated in the Section 143(1) intimation, you can proceed by either making the payment for any outstanding taxes or simply expect to receive the refund amount specified.
However, if you find discrepancies in the calculations made by the Income Tax Department, you have the option to either submit an online request for rectification under Section 154 or initiate an appeal under Section 246A.
In the event that the net refundable or payable amount is zero, you may consider the intimation received under Section 143(1) as the conclusion of the return filing process for the relevant financial year, as per the information provided by the Income Tax Department.
What should I do if I don't receive any intimation from the Income Tax Department within the given time frame?
If you haven't received an intimation within one year from the end of the financial year in which you filed your return, your ITR–V acknowledgement will be deemed as the intimation. Nevertheless, it's recommended to verify online whether the Income Tax Department has processed your ITR for your confirmation.
Where can you find your ITR Intimation
You can find your Income Tax Return (ITR) Intimation by logging into the Income Tax e-filing portal. Here are the steps to locate your ITR Intimation:
Visit the Income Tax e-filing Portal: Go to the official Income Tax e-filing portal at https://www.incometax.gov.in/iec/foportal/
Log in to Your Account: Log in using your credentials, which include your User ID (which is your PAN) and password. If you haven't registered, you will need to create an account.
Go to "My Account": After logging in, go to the "My Account" tab on the dashboard.
Select "View e Filed Returns/Forms": Under the "My Account" section, select the option "View e Filed Returns/Forms.
Choose the Relevant Assessment Year: Select the assessment year for which you want to view the ITR Intimation.
View Intimation: Click on the acknowledgment number of the filed return. This will lead you to the details of your filed return, and you can find the link to view the Intimation under Section 143(1).
Download the Intimation: You can view and download the ITR Intimation in PDF format for your reference.
Check Your Email: Additionally, the Income Tax Department often sends an email notification to the registered email address when the Intimation is available. Check your email inbox for any communication from the Income Tax Department.
Always ensure that you keep a copy of the ITR Intimation for your records, as it provides details about the computation of your total income, tax payable or refundable, and any adjustments made by the Income Tax Department.
ITR Intimation Password: How to Open Section 143(1) PDF
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.
Say, your PAN is XYZPB1234C and your birth date is 15th March 1999, then the password to access your online intimation under Section 143(1) would be "xyzpb1234c15031999."
What precautions should be taken when reviewing an intimation under Section 143(1)?
When reviewing an intimation under Section 143(1), it's crucial to pay close attention to the following aspects:
Carefully verify personal details such as your name, PAN, and assessment year to ensure accuracy.
Thoroughly review the income details to confirm that all sources of income have been accurately considered.
Check the computation of total income and tax payable, ensuring alignment with your filed return and adherence to tax slabs.
Verify the consideration of all eligible deductions and exemptions claimed in your return.
Cross-check TDS details against your Form 26AS to ensure accurate reflection in the intimation.
Understand whether the intimation indicates a tax refund or demand, and if there's a demand, review the reasons behind it.
Understand adjustments made by the Income Tax Department and carefully review any discrepancies mentioned.
Note any specified deadlines for responding to discrepancies or taking necessary actions.
Log in to the income tax e-filing portal to verify details online, as it often provides a comprehensive view of your filed return and processing status.
FAQ
Q1. What is Section 143(1) of the Income Tax Act?
Section 143(1) empowers the Income Tax Department to process income tax returns and issue preliminary intimation to taxpayers regarding the computation of their income and tax liability.
Q2. How can I check my refund status?
You can check your refund status by logging into the Income Tax e-filing portal and selecting the "Refund/Demand Status" option under the "My Account" tab.
Q3. What should I do if my refund status shows "Refund Failed" or "Refund Returned"?
If your refund fails or is returned, verify the bank account details provided in your return. Correct any errors and re initiate the refund process.
Q4. Why is there a TDS mismatch in my intimation under Section 143(1)?
TDS mismatch may occur due to disparities between the TDS details reported by the taxpayer and the information available with the Income Tax Department. Verify and correct the discrepancies.
Q5. How can I rectify TDS mismatch in my return?
Rectify TDS mismatch by filing a revised return with accurate TDS details. Ensure that the information matches the TDS certificates received or Form 26AS.
Q6. What if I have a mathematical error in my income tax return?
In case of a mathematical error, file a revised return with correct calculations using the online facility on the Income Tax e filing portal.
Q7. Can I correct mathematical errors in my return after receiving an intimation under Section 143(1)?
Yes, you can correct mathematical errors by filing a revised return. Log in to the e-filing portal and choose the option for filing a revised return.
Q8. How do I respond to a Section 143(1) intimation?
Review the intimation carefully. If you agree, no action is needed. If you disagree, rectify errors and respond through the online portal with necessary details.
Q9. What is the password to open the online intimation under Section 143(1)?
The password is a combination of PAN and date of birth. For example, if PAN is ABCDE1234F and birth date is 10th July 1985, the password is "abcde1234f10071985."
Q10. How long does it take to receive an intimation under Section 143(1) after filing the return?
The timeframe can vary, but intimation is generally issued within a few weeks or months after the return filing.
Q11. Can I check the status of my refund without logging into the e-filing portal?
No, you need to log in to the Income Tax e filing portal to check the status of your refund.
Q12. What steps should I take if my refund is delayed?
Check the refund status online, and if it's significantly delayed, you may contact the Income Tax Department through the helpline or visit the local office.
Q13. What is the significance of Section 143(1) in the income tax assessment process?
Section 143(1) provides a preliminary review of the filed returns, allowing taxpayers to address discrepancies before the assessment is finalized.
Q14. Can I file an appeal if I disagree with the adjustments made in Section 143(1) intimation?
If disagreements persist, taxpayers can file an appeal with the appropriate appellate authority.
Q15. What happens if the net refundable or payable amount is zero in the Section 143(1) intimation?
If the net amount is zero, the intimation can be considered the completion of the return filing process for that financial year, as per the Income Tax Department.
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