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Intimation under Section 143(1)

An Intimation under Section 143(1) of the Income Tax Act, 1961 is one of the most common communications sent by the Income Tax Department of India after you file your Income Tax Return (ITR). This Intimation is not a scrutiny notice. Instead, it is an intimation generated after the department processes your return and compares it with the data available in their system.

What Is Section 143(1) Intimation?

Under Section 143(1), the Income Tax Department performs an automated check of your filed return with information such as:

  • TDS reported in Form 26AS
  • Details in Annual Information Statement (AIS)
  • Information provided by banks, employers, and other reporting entities

After processing, the department sends an Intimation under Section 143(1) showing:

  • Accepted return
  • Tax payable
  • Refund due
  • Adjustments made by the department

Possible Outcomes of Section 143(1)

The intimation usually falls into one of these categories:

  • No Demand, No Refund
    Your return has been accepted without any changes.
  • Refund Issued
    The department agrees you paid excess tax and will issue a refund.
  • Refund due
  • Tax Demand Raised
    The department has made adjustments and calculated additional tax payable.

Common Reasons for Adjustments

You may receive a demand because of:

  • Mismatch in TDS claimed vs Form 26AS
  • Incorrect deduction claims
  • Mathematical errors in the return
  • Income reported in AIS but not in ITR
  • Incorrect tax calculation

Who Can Respond to a Section 143(1) Intimatio?

The response can be submitted by:

  • The taxpayer
  • A Chartered Accountant
  • An authorized tax representative

Note: The response is submitted through the Income Tax e Filing Portal.

How to Respond to Section 143(1) Intimation

Follow these simple steps:

  • Log in to the Income Tax e-Filing Portal
  • Go to Pending Actions → Response to Outstanding Demand
  • Select the relevant demand notice
  • Choose the appropriate response:
    • Agree with demand
    • Partially agree
    • Disagree with demand
  • Submit the response with supporting details if required.

If You Agree with the Demand

If the demand is correct:

  • Pay the tax using Challan 280
  • Update the payment details on the portal.

If You Disagree with the Demand

If the adjustment is incorrect:

  • Submit a disagreement response online
  • Provide supporting reasons and documents
  • The department will review your response.

Time Limit to Respond

There is no strict deadline to respond to the intimation itself, but outstanding demands should be addressed promptly to avoid:

  • Additional interest
  • Adjustment against future refunds

Simple Tip for Taxpayers

Before responding to a Section 143(1) Intimation, always compare:

  • ITR filed
  • Form 26AS
  • AIS/TIS statements

Most issues arise due to data mismatches, which can often be resolved quickly.

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