Intimation u/s 143(1) Explained – What It Means and Whether You Should Worry
Intimation u/s 143(1) Explained – What It Means and Whether You Should Worry
Most taxpayers panic when they see an email from the Income Tax Department with the subject line “Intimation u/s 143(1)”. Many people immediately think it is a notice, a penalty, or even a problem with their return.
Here is the truth — this is not a notice and not a raid. It is simply an automated, computer-generated message that compares the income tax return you filed with the department’s records.
In this guide, we explain what this intimation really means, how to read it correctly, and whether you need to take any action.
Understanding the Color Codes (Quick Summary)
When you open your intimation, the summary usually falls into one of these categories:
| Color / Symbol | What It Means | Action Required |
|---|---|---|
| Green | Your calculations match the department records | No action needed |
| Yellow / Blue | Refund has been determined | Wait for credit in your bank account |
| Red | Tax demand has been raised | Check details and respond |
Why Did I Receive This Intimation?
After you file your Income Tax Return, the department’s system automatically checks your details. This intimation is generated when the system compares:
- Income and tax details you entered
- TDS data from Form 26AS / AIS
- Deductions claimed (like 80C, 80D)
It looks mainly for:
- Arithmetical errors in your return
- Mismatches between your data and TDS records
- Deductions claimed but not reflected properly
So receiving this intimation is actually a normal part of return processing.
How to Read the 143(1) Notice Properly
When you open the PDF of the intimation, you will see two important columns:
- As provided by taxpayer – the figures you submitted
- As computed under section 143(1) – the system’s calculation
Simple rule: If both columns show the same numbers, your return is successfully processed and you do not need to worry.
Common Issues and Their Solutions
1. A tax “Demand” is shown
This means the system believes you still owe some tax.
What to check:
- Did you forget to include some TDS?
- Did you make a typing error in income?
- Was any deduction wrongly claimed?
2. Refund is less than expected
This usually happens due to:
- Interest adjustments
- Minor calculation differences
- Late filing impact
In most cases, this is not a serious issue.
What Should You Do Next?
Case A: No difference in calculations
Just download the PDF and keep it for your records. Your ITR is successfully processed.
Case B: Difference exists
If there is a mismatch, you usually get 30 days to respond.
On the Income Tax portal, you can:
- File a Rectification request
- Choose Disagree with demand (if applicable)
Do not ignore the intimation if a demand is shown.
You can respond to a tax demand or file a rectification request directly on the official Income Tax e-filing portal .
FAQs
1. What is the password to open the 143(1) PDF?
The password is: Your PAN (in lowercase) + your Date of Birth (DDMMYYYY)
2. Does this mean my ITR is finished?
Yes. Once you receive the intimation and there are no issues, your return is considered processed for that financial year.
Conclusion
An Intimation u/s 143(1) is not something to fear. In most cases, it simply confirms that your return has been processed.
Only if there is a demand or mismatch should you take action — otherwise, you can relax and move on.
If your refund shows as processed but is not credited, you may find this guide helpful: Income Tax Refund Processed But Not Credited – What to Do
Disclaimer
This article is for informational purposes only. We are not affiliated with the Income Tax Department or any government authority. For official confirmation, always refer to the Income Tax e-filing portal.
