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Income Tax Intimation Under Section 143(1)
Received a Section 143(1) intimation after filing your ITR? Understand what CPC has processed, how to read the comparison, how the PDF password works, and why the intimation may show a refund, tax demand or no change at all.
What Does a Section 143(1) Intimation Mean?
Section 143(1) Is Now Section 270(1) Under the New Income-tax Act
The Income-tax Act, 2025 came into effect on 1 April 2026. The familiar return-processing and intimation provision under Section 143(1) of the Income-tax Act, 1961 corresponds to Section 270(1) of the new Act.
Return processing and intimation for assessment years governed by the older Act.
Corresponding return-processing and intimation framework for tax years governed by the new Act.
Password to Open Your Section 143(1) Intimation PDF
For an individual taxpayer, the usual password format for the emailed CPC intimation is PAN in lowercase followed by date of birth in DDMMYYYY format. Follow any different instructions supplied with the actual document.
abcde1234f01041982
PAN: ABCDE1234F
DOB: 01/04/1982
No spaces or slashes.
Example details are illustrative.
Receiving an income-tax intimation can look intimidating because the document contains tax calculations, comparative columns and statutory references. However, an intimation under Section 143(1) of the 1961 Act or the corresponding Section 270(1) of the 2025 Act does not by itself mean that scrutiny assessment has started. It primarily communicates the result of return processing under the applicable statutory rules.
Return processing is also different from a separate information-seeking enquiry. To understand the difference between Section 143(1) and Section 133(6), remember that Section 143(1) deals with processing a filed return, whereas Section 133(6) permits specified authorities to call for relevant information. Under the Income-tax Act, 2025, these correspond broadly to Section 270(1) and Section 252, respectively.
The most useful part of an intimation is the comparison between the figures reported by the taxpayer and those computed during processing. Under both the older and newer frameworks, the taxpayer should identify any permitted adjustment, tax-credit difference, interest or fee before deciding whether a refund or demand is correct.
The 3 Practical Outcomes You May See
Processing does not result in an additional amount payable or a refund due. This is not a confirmation that every item of income has been independently verified.
The return-processing computation results in an amount refundable, subject to the applicable refund procedures.
Processing results in an amount payable after the applicable adjustments, computation and recognised tax credits.
Open the PDF → identify the outcome → compare taxpayer figures with CPC → understand the adjustment → decide the next step. The following sections explain the password, return-processing adjustments, refund, demand, rectification and response options under the applicable old and new Income-tax Act provisions.
Confused About a Section 143(1) Tax Demand?
If your intimation shows an unexpected demand, missing tax credit or calculation difference, the Easy Return tax team can help you review the CPC computation, identify the reason and understand the appropriate next step.
Review the intimation before paying a demand or filing a correction.Understanding Section 143(1) Intimation: Key Insights and Process
An intimation under Section 143(1) (Now Section 270(1)) communicates the result of processing an Income Tax Return (ITR). The return is generally processed through the Income Tax Department's Centralised Processing Centre (CPC).
Processing may apply to a return filed under Section 139 (Now Section 263) or furnished in response to a notice under Section 142(1) (Now Section 268(1)). It involves the adjustments and tax computations permitted under the applicable provisions.
Section 143(1) processing is not the same as a detailed scrutiny assessment. CPC does not conduct a comprehensive examination of every transaction merely by processing the return.
What Does CPC Check Under Section 143(1)?
CPC can make specified prima-facie adjustments permitted by law. These are generally based on information available in the return and other information expressly covered by the statutory processing provisions. It is not a general investigation into every financial transaction.
Arithmetic Errors
Apparent mathematical or computational errors in the return may be corrected during processing.
Incorrect Claims Apparent From the Return
CPC may adjust claims that are inconsistent with information in the return or exceed applicable limits, where the law permits.
Specified Losses and Deductions
Certain loss claims, deductions and audit-report differences may be adjusted if the statutory conditions are satisfied.
Tax, Interest, Fees and Credits
CPC computes the applicable tax, interest and fees, accounts for recognised TDS/TCS and tax payments, and determines the result.
How to Read Your Section 143(1) Intimation
Review the figures declared in your filed ITR and compare them with the processed computation. Pay particular attention to the first item where the two figures differ.
| Item to Check | What You Should Compare |
|---|---|
| Total Income or Loss | Income or loss declared in your return versus the amount determined after permitted adjustments. |
| Deductions | Deductions claimed versus those allowed during processing, including any disallowance. |
| Loss Set-Off | Loss claimed or set off versus the amount recognised under the applicable conditions. |
| TDS / TCS Credit | Tax deducted or collected at source as claimed in your ITR versus the credit considered by CPC. |
| Tax Payments | Advance tax and self-assessment tax paid versus payments credited during return processing. |
| Interest and Fees | Compare interest and fee computations, if any, with the applicable provisions. |
| Final Result | Check whether the result is a refund, an amount payable, an adjusted loss or no amount payable or refundable. |
Proposed Adjustment vs Final Intimation
A proposed prima-facie adjustment under Section 143(1)(a) (Now Section 270(1)(a), read with Section 270(2)) is different from a final processing intimation.
Before making a proposed adjustment, the Department must provide the statutory opportunity to respond. A taxpayer may agree or disagree with the proposed adjustment and provide the relevant explanation.
Response Period: Generally 30 days from the date the proposed-adjustment communication is issued. If no response is received, the adjustment may be made according to law.
Important: This 30-day response window should not be confused with the treatment of an ordinary final intimation.
Is Section 143(1) an Intimation or a Scrutiny Notice?
An intimation under Section 143(1) communicates the outcome of return processing. It is different from a scrutiny notice under Section 143(2) (Now Section 270(8)).
CPC Return Processing
Involves processing of the filed return, permitted adjustments and computation of the resulting tax, refund or amount payable.
Scrutiny Assessment Notice
Involves a separate examination of the filed return. The taxpayer may be required to produce evidence supporting reported income, losses and tax computations.
Why Did You Receive a Section 143(1) Intimation?
Section 143(1) processing determines the result of the filed return. Depending on the computation, the following outcomes may arise.
Will You Always Receive a Separate Intimation PDF?
Not necessarily. Where no amount is payable or refundable and no adjustment has been made, the return acknowledgement may be deemed to be the intimation under the applicable law.
Therefore, a processed ITR with no demand, refund or adjustment does not always require a separate intimation document.
Can Reassessment Happen After Section 143(1) Processing?
Yes, but it is a separate statutory proceeding. Processing under Section 143(1) does not, by itself, establish that every item in the return has been examined in detail or prevent a legally valid reassessment later.
If the Department subsequently receives information suggesting that taxable income may have escaped assessment, the provisions of Section 148A (Now Section 281) may become relevant, subject to statutory exceptions.
For a separate reassessment proceeding, read our guide on what happens after a Section 143(1) intimation when the Department initiates the applicable Section 148A procedure. Reassessment does not automatically follow every intimation.
A Section 143(1) intimation is a return-processing result, not a complete scrutiny assessment or final verification of every transaction. Review the processed figures, check the TDS/TCS credits and tax payments, identify any adjustment, refund or amount payable, and determine whether further action is necessary. If the figures are correct, no immediate corrective action may be needed. If there is an incorrect adjustment or missing tax credit, consider the applicable response, rectification or other available remedy.
The 3 Practical Outcomes Under Section 143(1)
After CPC processes your return, the practical result is generally straightforward: there may be no amount payable or refundable, a refund may be due, or an amount may become payable.
The important part is not just identifying the outcome. You should also understand why CPC reached that result before deciding whether to simply keep the intimation, track a refund, pay a demand, disagree with it or seek rectification.
No Demand / No Refund
CPC processing does not result in an additional amount payable by you or a refund becoming due.
Refund Due
The processed return shows that an amount is refundable after considering the tax liability, recognised tax payments and credits.
Tax / Interest Amount Payable
CPC processing results in an amount payable after applying the permitted adjustments, tax computation, interest/fee and recognised tax credits or payments.
If Your Section 143(1) Intimation Shows a Refund
A refund can arise where tax paid or credit recognised exceeds the final tax liability determined during processing. Do not rely on a fixed “few weeks” timeline: the actual credit can depend on processing status, bank-account validation, refund processing and any applicable outstanding-demand adjustment.
Confirm that the refund shown by CPC matches the processed computation.
Make sure the bank account intended for refund credit is correctly available and eligible on the portal.
If the refund has not been received, review the return/refund status rather than relying on a generic waiting period.
If Your Section 143(1) Intimation Shows a Tax Demand
A demand can arise because of a permitted CPC adjustment, tax-credit difference, challan issue, interest or fee computation, or another processing difference. Do not assume that the demand must automatically be paid simply because it appears in the intimation. First identify why the CPC figure differs from your return.
Pay the applicable outstanding amount through the official e-Filing payment process.
Use the portal's Response to Outstanding Demand service and submit the applicable disagreement reason and supporting details.
Where there is a mistake apparent from record, an online rectification request may be the appropriate route.
No amount → review and save. Refund → verify and track. Demand → understand before you pay. The Section 143(1) outcome is only the starting point. Always compare the CPC computation with your return, recognised tax credits and actual payments before deciding whether any further action is required.
How to Download Section 143(1) (Now Section 270(1)) Intimation
You can download your Section 143(1) (Now Section 270(1)) intimation from the official Income Tax e-Filing portal after the return has been processed. The portal allows you to access the processing result, filed ITR, acknowledgement and other return-related documents.
For AY 2026–27 and earlier assessment years governed by the Income-tax Act, 1961, the intimation continues to refer to Section 143(1). Section 270(1) is the corresponding provision for returns governed by the Income-tax Act, 2025.
Login → e-File → Income Tax Returns → View Filed Returns
Open Official Income Tax e-Filing Portal →Log In to the e-Filing Portal
Visit the official Income Tax e-Filing portal and sign in using your registered user ID and password.
Open View Filed Returns
After logging in, navigate to e-File → Income Tax Returns → View Filed Returns.
Find the Relevant Return
Locate the return for the relevant Assessment Year. Use the available filters to find the correct return if you have filed multiple returns.
Open the Download Options
On the View Filed Returns page, find the relevant processed return. Use the download options displayed against that return. You do not normally need to open View Details simply to download the intimation.
Download the Intimation Order
Select Download Intimation Order when the option is available. Save the document with the relevant return and tax-payment records for future reference.
CPC may also send the intimation to your registered email address. If you cannot find the email, check your inbox, spam and promotions folders. You can also download the intimation again from the e-Filing portal. If the emailed PDF is password-protected, use the password format supplied with the document or explained earlier in this guide.
Other Documents Available in View Filed Returns
Login → e-File → Income Tax Returns → View Filed Returns → Find Your Return → Download Intimation Order. Once downloaded, review the Section 143(1) (Now Section 270(1)) processing result and keep it with your filed ITR, acknowledgement, challans and tax-credit records. These documents can help you identify the reason for any adjustment, refund or outstanding tax demand.
Password to Open Section 143(1) (Now Section 270(1)) Intimation PDF (With Examples)
Received your Section 143(1) (Now Section 270(1)) intimation but cannot open the PDF? The intimation sent by CPC is generally password-protected to restrict unauthorised access. The usual password format combines your PAN with the taxpayer's date of birth or incorporation/formation date.
Enter both parts together without spaces, slashes, hyphens or other separators. DOB = Date of Birth. DOI = Date of Incorporation or Formation.
Section 143(1) Intimation Password Examples
Password Using Date of Birth
abcpd1234f01041982
Password Using Date of Incorporation
abccx1234f15092018
How to Open the Section 143(1) (Now Section 270(1)) Intimation PDF
Download the Intimation
Download the intimation PDF received at your registered email address or obtain it from the official Income Tax e-Filing portal.
Open the PDF
Open the downloaded file in Adobe Acrobat Reader or another trusted and updated PDF viewer.
Enter the Password
Enter the PAN in lowercase, followed immediately by the relevant DOB or incorporation/formation date in DDMMYYYY format. Do not include separators.
Review the Intimation
Once the PDF opens, check the taxpayer details, CPC computation, adjustments, tax credits and whether a refund or demand is shown.
Section 143(1) PDF Password Not Working?
Check These Common Password Issues
- Make sure every alphabetic character of your PAN is entered in lowercase.
- Use DDMMYYYY instead of DD/MM/YYYY, DD-MM-YYYY or MMDDYYYY.
- Confirm the correct date of birth, incorporation or formation from the PAN records.
- Remove any additional spaces before, after or between PAN and date.
- If copying the password, check that no hidden space or line break was included.
- Confirm that you are opening the correct intimation PDF and not another tax document.
- Download the PDF again if the existing file appears incomplete or corrupted.
- Try a different trusted, updated PDF reader if the document still does not open.
PAN in lowercase + applicable DOB/DOI in DDMMYYYY format. Do not add spaces, slashes, hyphens or special characters. After opening the Section 143(1) (Now Section 270(1)) intimation, compare the CPC computation with your filed Income Tax Return. Check whether processing has resulted in a refund, outstanding demand or no amount payable or refundable.
Stuck with a complex Tax Demand?
Don't stress. Get expert help from Easy Return Team to resolve your intimation issues quickly.
Discuss with ExpertHow to Read Section 143(1) Intimation
Opening your Section 143(1) intimation PDF is only the first step. The important part is understanding how the Centralised Processing Centre (CPC) has processed your return, which tax credits were considered and why the final result shows a refund, demand or no amount payable. This return-processing provision is covered by Section 143(1) (Now Section 270(1)), depending on the Act applicable to your return.
1. Confirm Your Taxpayer and Return Details
Start by checking that the intimation belongs to the correct taxpayer and filed return. This is especially important if you have filed an original return, revised return or rectification request for the same Assessment Year.
Name and PAN
Verify that the taxpayer's name and PAN match the relevant Income Tax Return.
Assessment Year
Confirm the Assessment Year shown in the intimation. For returns governed by the new Act, check the relevant Tax Year instead.
Acknowledgement Number
Match the acknowledgement number with the return that was actually filed.
Intimation Date and Reference
Note the communication date, reference number or DIN, and any amount shown as payable or refundable.
2. Compare Your Figures With CPC's Computation
The comparison section is the most useful part of the intimation. It helps you understand whether CPC has made a permitted adjustment or calculated a different amount of tax, interest, fees or tax credit. Check the following items carefully.
Compare the income reported in your ITR with the amount considered after permitted CPC adjustments.
Check whether your claimed deductions were considered or adjusted under the applicable tax provisions.
Compare tax calculations after applicable rates, rebates, relief, surcharge and cess.
Review any interest or late-filing fee included in CPC's computation.
Verify the credit claimed in your ITR against the amount recognised during processing.
Check advance tax, self-assessment tax and relevant challan details.
Compare the refund expected from your return with the amount calculated by CPC.
If an amount is payable, identify the adjustment, computation or tax-credit difference causing it.
3. Worked Example: Understanding a TDS Credit Mismatch
Suppose your filed return shows total income of ₹8,00,000 and a final tax liability of ₹55,000. You claimed TDS of ₹55,000 and therefore expected no additional tax payable. However, CPC recognises only ₹45,000 of TDS while processing your return. The following example illustrates how this difference affects the result.
Why Does the Intimation Show a ₹10,000 Demand?
Example assumes no other tax payments, adjustments, interest or fees. The tax liability is assumed for illustration and is not calculated from income slabs here.
| Particulars | As Per ITR | As Per CPC |
|---|---|---|
| Total Income | ₹8,00,000 | ₹8,00,000 |
| Final Tax Liability | ₹55,000 | ₹55,000 |
| TDS Credit | ₹55,000 | ₹45,000 |
| Balance Tax Payable | ₹0 | ₹10,000 |
CPC considered ₹10,000 less TDS credit than the amount claimed in the filed return.
In this example, the total income and tax liability have not changed. The demand arises because CPC considered a lower TDS credit. This tells you where to investigate, but it does not automatically establish that CPC's computation or your original claim is correct. You should compare the TDS certificate, Form 26AS, deductor reporting and tax-credit entries in your ITR.
4. Decide What to Do After Reading the Intimation
Once you identify the reason behind the final refund or demand, choose the appropriate next step. The following situations explain the general approach.
If the computation is correct and no further action is required, keep the intimation with your filed ITR and tax records.
If there is a mistake apparent from the record, rectification under Section 154 (Now Section 287) may be appropriate, subject to the applicable law and conditions.
If the demand is correct, check the payable amount, applicable deadline and official payment or demand-response procedure.
Never judge a Section 143(1) intimation only by the final refund or demand figure. First verify your taxpayer details, then compare the figures reported in your ITR with the CPC computation. Identify any permitted adjustment, tax-credit mismatch, interest or payment difference. Finally, decide whether to save the intimation, address an outstanding demand or seek an appropriate correction.
Common Reasons for Tax Demand Under Section 143(1)
A tax demand under Section 143(1) (Now Section 270(1)) may arise when CPC calculates a higher tax liability, considers less tax credit than you claimed, or makes an adjustment permitted during return processing. Some differences are correct, while others may result from errors in return details, tax-payment information or deductor reporting.
However, not every difference between your ITR, Form 26AS, AIS or TIS automatically becomes a tax demand. The first step is to identify which figure actually changed in the CPC computation.
A tax-credit mismatch can directly affect the amount payable during CPC processing. An income item appearing in AIS may need separate reconciliation, but its presence alone does not establish that CPC has made a permitted income adjustment.
1. Common Reasons a CPC Tax Demand May Arise
These are the main areas to investigate when an intimation shows more tax payable than expected.
TDS / TCS Credit Mismatch
The amount of TDS or TCS claimed in your return may be higher than the credit recognised during processing. This can happen if the deductor or collector has not reported the transaction correctly, the credit is reported against an incorrect PAN, or the return contains incorrect credit details.
Incorrect Tax Challan Details
Advance tax or self-assessment tax already paid may not be correctly considered if the payment has been mapped to the wrong year or has incorrect challan details. Errors involving the major head, minor head, PAN or other payment identifiers can require further verification or correction.
Arithmetic or Calculation Errors
CPC can correct arithmetic errors apparent from the return. A computational mistake may change the processed taxable income, tax liability or the final amount payable. Always compare the relevant schedules with the computation shown in the intimation.
Incorrect Deduction or Loss Claims
A deduction or loss claim may be adjusted when it falls within the specific prima-facie adjustments permitted by law. Examples include an incorrect claim apparent from return information or specified disallowances linked to filing conditions.
Interest or Late-Filing Fee Difference
CPC may calculate statutory interest or a late-filing fee that differs from the amount reported in the ITR. This can affect the final balance even where the reported taxable income remains unchanged.
Tax Calculation or Relief Difference
The final tax payable may differ because CPC calculates tax, applicable rebate, relief or other amounts on the processed return figures. Review whether the difference follows from a permitted adjustment or another computational issue.
2. AIS Mismatch, Missing Income and Capital Gains: What Should You Know?
AIS and TIS can help you identify income or transactions that may not have been reported correctly in your ITR. These issues are important for tax compliance, but they should not automatically be described as adjustments made by CPC under Section 143(1).
AIS may show FD interest, savings interest, dividends or other reported transactions that differ from your ITR. Verify the actual income and transaction records.
Income such as bank interest or freelance receipts may have been omitted from the return. Review the omission separately and determine the appropriate correction route, if applicable.
Wrong holding period, cost, classification or gain calculation may affect the correct tax liability. Compare the ITR with actual transaction statements and applicable capital-gains rules.
Important: An income entry in AIS is not, by itself, proof of an automatic CPC income addition. For returns from AY 2018–19 onwards, the income-addition adjustment formerly specified in Section 143(1)(a)(vi) is restricted by the statutory proviso. A genuine omission may still need correction through an appropriate legal process.
3. Mismatch Diagnosis: Where to Check What
Use the following document-wise checklist to identify the source of the difference. It can help you decide whether the issue lies in CPC processing, deductor reporting, your tax payment or the information entered in your return.
| Mismatch Type | Where to Check | What to Verify |
|---|---|---|
| TDS / TCS Credit | Form 26AS and relevant TDS/TCS certificates | Whether the deducted or collected tax was correctly reported against your PAN and matches the credit claimed in your ITR. |
| Advance / Self-Assessment Tax | Challan receipt and e-Pay Tax payment history | Payment amount, PAN, relevant year, major/minor head and challan reference details. |
| Income Difference | AIS, bank statements and transaction records | Whether reported interest, dividends or other income is accurate and correctly reflected in the ITR. |
| Income Summary | Taxpayer Information Summary (TIS) | Category-wise information and any difference between reported, processed or accepted information values. |
| Deduction / Loss Claim | Filed ITR, relevant schedules, supporting records | Whether the claim satisfies the applicable statutory conditions and whether a permitted adjustment was made. |
| Tax / Interest Difference | Filed ITR and CPC intimation computation | Which tax, interest, fee, rebate or relief figure changed and its effect on the final demand. |
4. Which Document Should You Check First?
Start with Form 26AS and your TDS/TCS certificates.
Check AIS and TIS, then compare them with your actual financial records.
Check the challan receipt and payment history for the relevant year.
5. What Should You Do After Finding the Mismatch?
Once you know why the demand was raised, choose the appropriate action rather than assuming that every mismatch can be corrected in the same way.
Compare the CPC intimation with Form 26AS, relevant AIS details, challans, certificates and the filed return.
A deductor reporting error may require a corrected TDS statement. A challan issue may require payment correction. A CPC processing error may require rectification.
If the demand is correct, address it through the official process. If you disagree or identify an apparent error, use the appropriate response or correction procedure.
Remember: Before accepting or disputing a Section 143(1) demand, find the exact figure that changed. Form 26AS helps verify TDS/TCS credit, AIS and TIS help reconcile income information, and challan records help confirm tax payments. These records should be checked together with the original ITR and CPC computation. A mismatch alone does not prove that either the taxpayer or CPC is correct.
What to Do If There Is a Tax Demand Under Section 143(1)
Receiving a tax demand under Section 143(1) (Now Section 270(1)) does not automatically mean that the amount calculated by CPC is correct. A demand may arise because of a permitted adjustment, tax-credit mismatch, challan issue or a difference in the tax computation. Your next step depends on whether you agree with the amount, disagree with it or agree only partly.
Step 1: Check Whether the Tax Demand Is Correct
Before submitting your response, compare the intimation with your filed Income Tax Return and supporting records. Focus on the exact amount that has changed in the CPC computation.
Compare reported income, deductions, tax liability, interest, fee and the final demand calculation.
Verify the tax credits claimed against your PAN using Form 26AS, Form 16 ( Now Form 130 ), Form 16A (Now Form 131) or other applicable records for the relevant year.
Reconcile relevant income and transaction information with your ITR and financial records where necessary.
Check advance tax, self-assessment tax, payment amount, PAN, relevant year and challan details.
Step 2: Choose the Correct Demand Response
The e-Filing portal allows taxpayers to respond to outstanding demands raised by CPC or the Assessing Officer. Choose your response based on the figures and evidence you have verified.
Login → Pending Actions → Response to Outstanding Demand → Select Demand → Submit Response
Open Income Tax e-Filing Portal →The Demand Is Correct
Choose this when you have verified the calculation and agree that the full amount is payable.
The Demand Is Incorrect
Choose this when you believe the entire demand is incorrect, such as where eligible tax credit was not considered.
Only Part of the Demand Is Correct
Choose this when you agree that some tax is payable, but dispute the remaining amount.
For an ordinary income-tax demand payable as regular assessment tax, use the official Pay Now option linked to the demand whenever possible. This helps you select the relevant demand and proceed through the e-Pay Tax payment process.
The applicable challan is ITNS 280 (Now ITNS 280N) , depending on whether the demand relates to a year governed by the Income-tax Act, 1961 or 2025. Select the correct Act and year on the portal.
Important: Do not select Minor Head 100 (Advance Tax) or Minor Head 300 (Self-Assessment Tax) for a regular outstanding-demand payment that requires Minor Head 400. If a Demand Reference Number (DRN) is available, use it when supported to help map the payment to the correct demand.
Step 3: Save Your Payment and Response Records
Whether you paid the demand or submitted a disagreement, retain the relevant records so that you can track the response and address any further communication.
Challan and Payment Receipt: Keep the challan, payment amount, BSR code, challan serial number, CIN and date, as applicable.
Demand Reference: Save the Assessment Year or Tax Year, Demand Reference Number and outstanding-demand details.
Response Acknowledgement: Retain the submitted response, confirmation and transaction or acknowledgement reference.
Supporting Documents: Keep the ITR, CPC intimation, tax-credit records and documents supporting any disagreement.
Do Not Ignore a Genuine Outstanding Tax Demand
If a legally payable demand is not addressed within the applicable period, it may lead to additional consequences under the Income Tax Act.
- The demand may continue to appear as outstanding against your PAN.
- Interest on delayed payment may apply under the relevant statutory conditions.
- An eligible future refund may be adjusted against an outstanding demand, subject to the applicable procedure.
- Recovery proceedings may follow where the statutory requirements are satisfied.
Important deadline clarification: Under Section 220(1), payment of an amount specified in a demand notice is generally due within 30 days from service of the notice , subject to statutory exceptions, including a shorter period where lawfully directed. This should not be confused with the separate 30-day period for responding to certain proposed CPC adjustments.
Always read the actual notice or intimation for the applicable payment date and take any disagreement or correction action promptly.
Verify the Demand → Choose Agree, Disagree or Partly Disagree → Pay the Undisputed Amount Where Applicable → Save the Response. The correct approach is to match the CPC computation with your return, tax credits and payment records. A genuine demand should be addressed within the applicable deadline, while an incorrect demand should be challenged or corrected through the appropriate official procedure.
Confused About a Section 143(1) Tax Demand?
An unexpected tax demand or missing tax credit can be confusing. The Easy Return team can help you review your CPC intimation, understand the difference and explore the appropriate next steps.
Connect with the Easy Return team
Rectification Under Section 154 vs Revised Income Tax Return
Found an error after filing your Income Tax Return or receiving a Section 143(1) intimation? Two common correction options are rectification under Section 154 (Now Section 287) and filing a revised return under Section 139(5) (Now Section 263(5)). They serve different purposes. The appropriate option depends on the nature of the mistake, whether your return has been processed and the statutory deadline.
Use Rectification
Rectification is intended to correct a mistake apparent from the record in an intimation or order. For CPC rectification through the e-Filing portal, the return must have been processed.
- CPC did not consider eligible TDS or TCS credit already supported by the records.
- An advance-tax or self-assessment-tax challan was incorrectly considered.
- Correct return information was not considered during CPC processing.
- An apparent computational or record-based error affected the intimation.
Log in to the official e-Filing portal and go to Services → Rectification → Rectification against order passed by CPC , using the available request type.
Introducing a new source of income, claiming an additional deduction or making substantive changes beyond the permitted scope of rectification.
File a Revised Return
A revised return is used to correct an omission or wrong statement in an earlier eligible original or belated return. It is available only when the statutory revision conditions and deadline are satisfied.
- You forgot to report bank interest, freelance income or another taxable receipt.
- You entered incorrect income or deduction details in the original return.
- You made an error in capital-gains reporting or another ITR schedule.
- You need to correct an eligible filing mistake while the revision window is still open.
Use the official e-Filing portal to file a revised ITR for the relevant year. Select the applicable revised return filing option and complete any required verification.
A revised return must satisfy its statutory filing deadline and other conditions. The deadline is not simply “any time before assessment.”
Two Practical Examples
CPC Did Not Consider Your TDS Credit
Suppose you correctly claimed ₹20,000 TDS in your filed ITR and the credit is supported by Form 26AS. However, CPC processing did not allow that credit, resulting in an unexpected demand.
Possible action: Check whether Reprocess the Return or Tax Credit Mismatch Correction is appropriate under the rectification service. The correct request type depends on the actual error.
You Forgot to Report Bank Interest
Suppose you filed your ITR but later discovered that ₹25,000 of taxable bank interest was omitted. The mistake originated in the return you submitted, not merely in CPC processing.
Possible action: File a revised return to report the omitted income, recalculate the tax liability and complete the applicable payment and filing requirements, provided revision is still permitted.
Important: Check the Revised Return Deadline
The time limit for filing a revised return depends on the relevant Assessment Year or Tax Year and the law applicable to that return.
For Assessment Year 2026–27, the revised-return deadline under Section 139(5) has been extended to the end of the Assessment Year, or completion of assessment, whichever is earlier.
Additional fee: For AY 2026–27, filing a revised return after 31 December 2026 attracts a fee under Section 234I, where applicable. This is separate from any additional tax or interest arising from the corrected return.
Rectification has a different time-limit framework. Its availability depends on the relevant order, the statutory limitation period and whether the claimed error is apparent from the record.
How to Choose the Right Option
Online CPC rectification generally requires an already-processed intimation or order.
Apparent processing or record error may support rectification. An omission in the filed ITR may require revision.
Confirm the relevant revision deadline. If it has passed, consider whether another legally permitted remedy is available.
Rectification corrects an apparent mistake in an intimation or order. A revised return corrects eligible mistakes or omissions in a filed ITR. Before choosing, check the return's processing status, the type of error, the relevant tax year and the applicable deadline. If the revised-return deadline has passed, do not assume rectification can be used as a substitute. Other remedies, including an updated return in eligible circumstances, have separate conditions and limitations.
Section 143(1) Intimation vs Section 143(2) Scrutiny Notice
A Section 143(1) intimation and a Section 143(2) scrutiny notice serve different purposes. The first communicates the result of return processing, while the second initiates a separate examination of your Income Tax Return. Understanding the difference helps you identify whether you need to review a computation, address a tax demand or respond to a scrutiny notice.
Section 143(1) (Now Section 270(1))
A processing intimation that communicates the outcome of CPC processing and any resulting tax or refund calculation.
CPC checks arithmetic errors, specified apparent incorrect claims, permitted adjustments and tax-payment or tax-credit calculations.
It is generally computerised processing under defined statutory rules, not a detailed scrutiny of all reported income.
Processing may result in no amount due or refundable, a refund, or an outstanding tax demand.
Review the intimation. If there is a demand, adjustment or apparent error, take the appropriate action. Otherwise, retain the relevant records.
Section 143(2) (Now Section 270(8))
A formal statutory notice initiating examination of the return and requiring information, explanation or supporting evidence as specified.
The tax authority examines whether the reported income, claims, deductions or tax computation require further verification.
Scrutiny may focus on specified issues or a broader examination, depending on the case and applicable proceedings.
The proceedings can lead to an assessment determining income, loss and any resulting tax payable or refundable.
Review the issues raised and submit the requested explanation or evidence within the specified deadline through the applicable official process.
Focus on the processing result, tax credits, adjustments, refund or demand.
Focus on the questions raised, documents requested and response deadline.
What Should You Do After Receiving Either Communication?
Identify the Section
Check whether the document is a CPC processing intimation or a scrutiny notice. Verify the relevant tax year, reference number and date.
Check the Required Action
Read any demand, proposed adjustment, information request or notice instructions. Note the deadline, if provided.
Use the Official Portal
Review return-processing records under View Filed Returns and actionable notices under Pending Actions → e-Proceedings, as applicable.
Section 143(1) deals with processing your return. Section 143(2) initiates scrutiny of the return. For an intimation, review the CPC computation and any resulting demand or refund. For a scrutiny notice, examine the issues raised, prepare the required documents and submit your response within the specified deadline. A processing intimation does not prevent a legally valid scrutiny proceeding from being initiated separately.
FAQs on Income Tax Intimation Under Section 143(1)
Find answers to common questions about CPC intimation, PDF passwords, refunds, tax demands, TDS mismatches and return-processing timelines.
01 What is Section 143(1) intimation?
Section 143(1) intimation is a communication issued after the Centralised Processing Centre (CPC) processes your Income Tax Return. It shows the processing computation, permitted adjustments and whether any tax is payable or a refund is due.
Under the Income-tax Act, 2025, the corresponding provision is Section 143(1) (Now Section 270(1)). The applicable section depends on the law governing your return.
02 Is Section 143(1) an intimation or a tax notice?
Section 143(1) is primarily a return-processing intimation. It is different from a scrutiny notice under Section 143(2), which initiates a separate examination of the return.
However, an intimation showing an amount payable can also have the legal effect of a tax demand. Therefore, check the actual communication before deciding whether a response or payment is required.
03 What is the password to open a Section 143(1) PDF?
For an individual taxpayer, the usual password for an emailed CPC intimation PDF is the PAN in lowercase followed by date of birth in DDMMYYYY format. Do not include spaces, slashes or hyphens.
For companies or firms, the applicable incorporation or formation date may be used instead of date of birth. Always follow the password instructions provided with the specific document.
04 What does "No Demand / No Refund" mean?
It means the return-processing computation has not resulted in additional tax payable or a refund due.
It does not mean that the Income Tax Department has fully verified or approved every income, deduction or transaction. Review the computation and retain your return records.
05 What does a refund under Section 143(1) mean?
A refund means CPC processing has determined that an amount is refundable after calculating tax liability and considering the relevant tax payments and credits.
The refund may be credited to an eligible, validated bank account, subject to refund processing and any applicable adjustment against outstanding demand. If the refund has not been received, check its status on the e-Filing portal.
06 What does a tax demand under Section 143(1) mean?
It means CPC has determined an amount payable after processing your return. This may result from a permitted adjustment, tax-credit mismatch, interest, fee or another computational difference.
Compare the intimation with your filed ITR and tax-payment records. If the demand is correct, address it through the applicable payment process. If you disagree, use the appropriate demand-response or correction facility without overlooking any deadline.
07 How long does Section 143(1) processing take?
Actual processing time varies. There is no guaranteed number of days or weeks after filing within which every taxpayer will receive an intimation.
The general statutory limit for issuing an intimation is nine months from the end of the financial year in which the return was filed. This is the outer issuance limit, not an estimate of normal processing time.
08 What should I do if there is a TDS mismatch?
Start by comparing the TDS claimed in your ITR with Form 26AS and the relevant TDS certificate. Check the PAN, deductor details, amount of tax deducted and the credit considered by CPC.
If the deductor reported incorrect information, you may need to request a corrected TDS statement. If an eligible credit was not considered during CPC processing, an appropriate rectification request may be available. The correct remedy depends on the error and the return status.
09 Can I ignore a Section 143(1) intimation?
You should review the intimation even when no further action appears necessary. If there is no demand, no refund and no error requiring correction, retain it for your records.
If a valid tax demand remains unpaid, interest may apply under the relevant conditions, and an eligible future refund may be adjusted against outstanding dues. Review the demand promptly and respond or pay as appropriate.
Important: The appropriate action depends on the communication received, the relevant Assessment Year or Tax Year, and the applicable Income Tax Act. Always verify the intimation and any pending action through the official e-Filing portal.
Conclusion
A Section 143(1) intimation is an important document issued after your Income Tax Return is processed by the Centralised Processing Centre (CPC). It helps you understand whether the processing resulted in no demand or refund, a refund due, or an additional tax amount payable. It also shows the relevant computations, making it easier to identify differences in tax credits, interest, fees or permitted adjustments.
The process is straightforward: download your intimation, open the PDF using the applicable password instructions and compare the CPC figures with your filed ITR. If you notice a difference, cross-check the relevant details with Form 26AS, AIS, TDS/TCS certificates, challans and your supporting records.
If the computation is correct, take any required action and keep the document for reference. If there is an apparent processing error, rectification under Section 154 may be appropriate. If the mistake originated in your filed return, a revised return may be possible, subject to the applicable conditions and deadline. The correct solution depends on the nature of the error, not simply on whether CPC has raised a demand.
Remember These 3 Steps
Download & Open
Get the intimation from the official e-Filing portal and open it using the applicable PDF password.
Compare the Figures
Check your filed return against the CPC computation, tax credits, payments and any adjustments.
Take the Right Action
Save the intimation if no action is needed. Otherwise, address the demand or use an appropriate correction procedure.
Review Your Latest Tax Intimation
Log in to the official Income Tax e-Filing portal, locate your processed return and download the intimation order. Compare the figures carefully and check any refund, demand or response deadline before deciding your next action.
Need Help Understanding a Complex Tax Demand?
Received an unexpected tax demand or noticed a difference in your Section 143(1) intimation? The Easy Return team can help you review the computation, understand the issue and explore the appropriate response options.
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CA Sagar Batra
ICAI Registered Chartered Accountant · 10+ Years of Professional Experience · 12,000+ Tax Filings
Chartered Accountant with experience in taxation, compliance and business advisory. His work covers Income Tax, GST, TDS, tax notices, business compliance and financial documentation for individuals and businesses across India.