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Income Tax

Intimation Under Section 143(1): How to Read It and Respond

A 143(1) intimation compares your return with CPC's computation. It shows no dues, a refund or a demand, and you act only on a mismatch.

RM

Written by Rohan Mehta

Updated on 17 September 2026·6 min read

On this page8 sections
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An intimation under Section 143(1) is the letter the Centralized Processing Centre (CPC) sends after it processes your return. It sets your figures beside its own and ends with one of three results: nothing due, a refund, or a demand. If the two columns match, you need do nothing.

Key facts

Item Detail
Law Section 143(1), Income-tax Act, 1961 (still applies to AY 2026-27 returns)
Sent by CPC, to your registered email
PDF password PAN in lowercase followed by date of birth as DDMMYYYY
Deadline for CPC 9 months from the end of the financial year in which you filed
Reply to a proposed adjustment (Section 143(1)(a)) 30 days from the date of the notice
Rectification under Section 154 Within 4 years from the end of the financial year in which the order was passed
Appeal (Form 35) 30 days from service of the order or demand

What a 143(1) intimation is

CPC checks every return by computer. Under Section 143(1) it can correct arithmetical errors and claims that are clearly wrong on the face of the return. It then issues an intimation showing the result. The department cannot send it after 9 months from the end of the financial year in which you filed, a limit the Finance Act, 2021 cut from one year. For a FY 2025-26 return filed in July 2026, that means by 31 December 2027.

The Income-tax Act, 2025 took effect on 1 April 2026. Section 536 of the new Act keeps the 1961 Act in force for notices, rectification and appeals on years before that date, so every step below uses old-Act section numbers.

How to open the PDF

The email attachment is locked. The password is your PAN in small letters, followed by your date of birth with no spaces or slashes. For PAN ABCDE1234E and a birth date of 1 January 2000, the password is abcde1234e01012000, as ClearTax explains.

If you cannot find the email, log in to the e-Filing portal, go to e-File > Income Tax Returns > View Filed Returns, and open the entry for the year. Check that the email is genuine through the portal’s Authenticate notice/order service before acting on any link inside it.

Reading the table column by column

The intimation has two main columns:

  • As provided by taxpayer in return of income: the figures you filed.
  • As computed under section 143(1): the figures CPC accepted after its checks.

Go down the rows in order. The first block lists income under each head, such as salary, house property and capital gains. Next come deductions and total income. The tax block follows, with tax on total income, rebate, and interest under Sections 234A, 234B and 234C. The Section 234F late fee also appears if you filed late. The last rows show TDS, advance tax and self-assessment tax credited, and then the net amount payable or refundable.

Wherever the two columns differ, find the reason. Common ones are:

  • TDS you claimed that does not appear in Form 26AS;
  • a challan with a wrong BSR code, date or amount;
  • a deduction CPC did not accept;
  • a loss that cannot be carried forward because the return was late;
  • an arithmetic slip in your own figures.

Use the income tax calculator to re-check the tax on the income CPC accepted.

No dues, refund or demand: what each means

Result What it means What to do
Nil payable and nil refundable CPC agrees with your return Keep the PDF with your tax records
Refund You paid more than the tax due Check the amount and track the credit
Demand CPC computed more tax than you paid Check the reason, then pay, disagree or seek rectification

A refund lower than you claimed also needs a look. The gap may be a partial adjustment against an old demand. Our refund status page covers tracking.

How to respond

If CPC proposed an adjustment before processing

CPC often sends a notice under Section 143(1)(a) first, listing the changes it plans. You have 30 days from the notice date to reply.

  1. Log in and go to Pending Actions > e-Proceedings.
  2. Open the prima facie adjustment notice and click View Notice.
  3. Click Submit Response.
  4. Select each variance and click Provide Response.
  5. Choose Agree or Disagree, give reasons where you disagree, and click Save.
  6. Tick the declaration, click Submit, and note the Transaction ID.

If the final intimation shows a demand you accept

Pay it through e-Pay Tax under Regular Assessment Tax (400). Then record the payment under Pending Actions > Response to Outstanding Demand.

If the demand comes from a mistake in processing

File a rectification request under Section 154:

  1. Log in and go to Services > Rectification.
  2. Click New Request and select the assessment year.
  3. Choose the request type: Reprocess the Return, Tax Credit Mismatch Correction, or Return Data Correction.
  4. Add the corrected details and attach supporting documents.
  5. E-verify the request and note the reference number.

Use Reprocess the Return when your return was correct and CPC did not consider it. Use Tax Credit Mismatch Correction for TDS, TCS or challan errors. Rectification cannot add a new deduction or a fresh claim.

If you disagree on a point of law

Rectification covers only mistakes apparent from the record. For a genuine dispute, the portal FAQ points you to an appeal before the Commissioner (Appeals) in Form 35, within 30 days. Our guide to responding to income tax notices covers other notice types. If your return has not yet been processed and you spot an error, file a revised return instead; see revised and updated returns.

For a large demand or a disputed claim, a chartered accountant can review your reply before you submit it.

Frequently asked questions

Is a 143(1) intimation a notice?

It is a processing result, not a scrutiny notice. You need to act only if it shows a demand or a figure you disagree with.

What is the password for the 143(1) intimation PDF?

Your PAN in lowercase followed by your date of birth as DDMMYYYY, with no spaces.

How long does CPC have to send the intimation?

Nine months from the end of the financial year in which you filed the return.

What if I ignore a demand in the intimation?

The portal says an unanswered demand is confirmed and adjusted against your refund, or shown as payable.

What is the time limit for rectification under Section 154?

Four years from the end of the financial year in which the order was passed. After that, you apply to the Assessing Officer.

Can I claim a missed deduction through rectification?

No. Rectification does not allow new or additional claims. A revised return, if still within time, is the route.

Sources

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