Income tax · Intimation
Intimation after processing (Section 143(1))
The result of processing the return: the total income recomputed after the permitted adjustments, tax, interest and fee computed, credits (TDS, TCS, advance tax, self-assessment tax) adjusted, and the sum payable or the refund due stated. What to do: compare the intimation with the return, line by line, then pay any sum payable, or ask for rectification. Time to act: 30 days from the date of the notice; the date stated on your notice always wins.
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Key facts
The result of processing the return: the total income recomputed after the permitted adjustments, tax, interest and fee computed, credits (TDS, TCS, advance tax, self-assessment tax) adjusted, and the sum payable or the refund due stated. Where it shows a sum payable it is deemed a notice of demand.
| Notice | Intimation after processing (Section 143(1)) |
|---|---|
| Issued by | The Income Tax Department (the authority named on the notice) |
| Issued under | Section 143(1), Income-tax Act 1961 (deemed a notice of demand under the proviso to Section 156(1)) |
| Income-tax Act 2025 | Section 270(1), Income-tax Act 2025 (deemed demand: Section 289(2)) |
| What it asks of you | Compare the intimation with the return, line by line |
| Your time to act | 30 days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | If the sum is not paid within the period, simple interest runs at 1% for every month or part of a month from the day after it ends until payment (Section 220(2)). |
Time allowed
Action: 30 days from the date of the notice. Applies only where the intimation shows a sum payable (proviso to Section 156(1)). The Act counts the 30 days from service of the notice (Section 220(1)); the date on the notice is used here. A shorter period is possible only with the Joint Commissioner's prior approval. Where it shows a refund, or nil, nothing is due.
The date stated on your notice always wins.
More time: An application before the 30 days end may get more time or instalments (Section 220(3)).
What to do now
Compare the intimation with the return, line by line
Processing recomputes income, tax, interest and credits. Most differences come from a credit not matched (TDS, advance tax) or a late-return disallowance.
Pay any sum payable, or ask for rectification
A mistake apparent from the record (a credit not given, a wrong figure) can be rectified under Section 154; the order on a rectification application is due within 6 months from the end of the month in which it is received (Section 154(8)).
Pay the demand within the period, or apply for time
Pay through e-Pay Tax, or apply under Section 220(3) for an extension or instalments before the 30 days end.
Decide whether to appeal the adjustments
An intimation under Section 143(1) is appealable to the JCIT(A) / CIT(A) where the adjustments are objected to (Section 246A(1)(a)); see the appeal date below.
Check the Document Identification Number (DIN)
Every notice, order or letter should be referenced by a computer-generated DIN, in its body, in a covering document or in the covering e-mail (CBDT Circular 4/2026, which withdrew Circular 19/2019). A missing DIN is a point to raise with our expert team; by itself it does not invalidate an assessment that is referenced by a DIN in any manner (Section 292BA).
Where to see and answer it on the e-filing portal
The steps as the income-tax e-filing portal's own help pages print them. The portal can change its menus; what you see on the portal wins.
- To see the intimation: log in and open e-File > Income Tax Returns > View Filed Returns. The intimation order can be downloaded there, with the return and its acknowledgement; View Details shows the life cycle of the return.
- If the Centralised Processing Centre first proposed an adjustment ("Prima Facie Adjustment u/s 143(1)(a)"), it is answered under Pending Actions > e-Proceedings > Self: View Notice, Submit Response, then Agree or Disagree for each variance (Provide Response, Save), Back, the declaration and Submit.
- If the processed intimation has a mistake: Services > Rectification > New Request, choose Income Tax and the assessment year, then the type of request (for example reprocess the return, tax credit mismatch correction, status correction, or return data correction) and submit, following the portal's last step.
- Keep the Transaction ID or acknowledgement the portal shows for whatever you submit.
- The rectification FAQ (questions 8 and 20) says a request to the Centralised Processing Centre is not allowed after 4 years from the end of the financial year in which the intimation was passed; after that the portal offers "File rectification to AO". One other answer in the same FAQ words the limit from the end of the assessment year; this guide follows questions 8 and 20.
- A response in e-Proceedings cannot be edited or withdrawn once submitted (e-Proceedings FAQ).
Read on 26 October 2026: e-filing portal help: Know your ITR status user manual · e-filing portal help: e-Proceedings user manual · e-filing portal help: Raise rectification request user manual · e-filing portal help: Raise rectification request FAQs
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the intimation's reference number and date, your PAN and the period it covers.
- An answer to each point the intimation raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this intimation): compare the intimation with the return, line by line.
- Where it is filed: as stated on the intimation.
If it is ignored
- If the sum is not paid within the period, simple interest runs at 1% for every month or part of a month from the day after it ends until payment (Section 220(2)).
- After the original or extended time the assessee is deemed to be in default (Section 220(4)), and recovery may follow.
Other dates that follow from it
- Appeal to the JCIT(A) / CIT(A) (Section 249(2))30 days from service of the notice of demand (assessment or penalty) or of the order. A late appeal may be admitted for sufficient cause (Section 249(3)); the tax due on the returned income must have been paid first (Section 249(4)). Counted here from the date on the notice.
Official sources
Sources checked on 22 October 2026.
- Income-tax Act 1961, section 143 · read 22 October 2026
- Income-tax Act 1961, section 156 · read 22 October 2026
- Income-tax Act 1961, section 220 · read 22 October 2026
- Income-tax Act 1961, section 154 · read 22 October 2026
- Income-tax Act 1961, section 246A · read 22 October 2026
- Income-tax Act 1961, section 249 · read 22 October 2026
Frequently asked questions
What is an income-tax Section 143(1) intimation?
The result of processing the return: the total income recomputed after the permitted adjustments, tax, interest and fee computed, credits (TDS, TCS, advance tax, self-assessment tax) adjusted, and the sum payable or the refund due stated. Where it shows a sum payable it is deemed a notice of demand.
How much time do I have to act on an income-tax Section 143(1) intimation?
Action: 30 days from the date of the notice. Applies only where the intimation shows a sum payable (proviso to Section 156(1)). The Act counts the 30 days from service of the notice (Section 220(1)); the date on the notice is used here. A shorter period is possible only with the Joint Commissioner's prior approval. Where it shows a refund, or nil, nothing is due. The date stated on your notice always wins. An application before the 30 days end may get more time or instalments (Section 220(3)).
What happens if I ignore an income-tax Section 143(1) intimation?
If the sum is not paid within the period, simple interest runs at 1% for every month or part of a month from the day after it ends until payment (Section 220(2)). After the original or extended time the assessee is deemed to be in default (Section 220(4)), and recovery may follow.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.