ITR Intimation 143(1) for Refund or Demand: To facilitate online analysis of income tax returns, the Income Tax Department has set up a Centralised Processing Center (CPC). After your e-Filing, CPC processes all income tax returns that you have submitted. It is the main task of the Centralized Processing Center to send an intimation to the taxpayer, pursuant to section 143 (1) of the Income Tax Act, online. As far as this notice under section 143 (1) is concerned, it is nothing but an intimation regarding the filing of the taxpayer’s income tax return. The notice clearly identifies any errors, mismatches between deductions and incomes, or discrepancies in tax payments. Thus, if you have received a notice under section 143(1), there is nothing to worry about. We have to take action according to the notice. Let’s discuss in detail the notice or letter of intimation in accordance with Section 143(1).
What is ITR Intimation u/s 143(1) A .Y.2022-23?
- An intimation under section 143 (1) is generated by the Centralised Processing Center (CPC), which includes any data mismatches between ITRs and departmental records.
- There may be errors, such as errors in tax calculation, verification of tax payment, and arithmetic errors. Basically, it is a preliminary assessment of the taxpayer’s income tax return.
- A taxpayer receives an intimation from the Centralised Processing Center regarding his submitted income tax return based on the income tax department’s record. In a very preliminary stage, it is the analysis of income tax returns processed by the Income Tax Department.
Purpose of Intimation notice u/s 143(1)
Now you are wondering which information the income tax department validates in order to send an intimation under section 143(1). They match and validate these three main pieces of information to process refunds or tax demands faster.
Any Additional Tax Demand: As you have already paid taxes with your income tax return. In any case, if the income tax department finds that there is additional tax due from taxpayer, then they will inform you in the letter of intimation that this is the amount due from your end.
Income Tax Refund: You will receive an intimation if there is a mismatch between the refund claimed and the refund due from the income tax department.
Verify Detail: However, despite the fact that there is no additional demand or refund mismatch, they still send a notification under section 143(1) to verify the details.
At the time of processing ITR, the tax department performs a prima facie check. You can still receive an income tax notice under a different section in the future.
What is the Password of Notice u/s 143(1)
A password will be required to access the letter of intimation notice under section 143(1). The password to open this intimation is PAN (lowercase) followed by the date of birth in DDMMYYY format without any space.
For Example, Your PAN is ABCDE1234F and your date of birth is 12/02/1989. The password will be “abcde1234f12021989”.
Time Limit for Issue of Intimation 143(1)
Updates: There has been a change in the government’s policy regarding time limits for issuing notice of intimation by three months with effect from April 1, 2021. There is a deadline of nine months from the end of the financial year in which the tax return is filed for issuing the intimation notice. The last date of issuing intimation notice for ITRs filed for FY 2021-22 (A.Y.2022-23) would therefore be December 31, 2023.”
The time limit to issue a letter of intimation under section 143 (1) is within one year from the end of the financial year in which the income tax return is being filed. For Example: If we consider the financial year 2021-22. The taxpayer filed his income tax return on 31st July 2022. The time limit to issue intimation by the income tax department is up to 31st March 2023.
What to Do After Receiving Intimation u/s 143 (1)
Read the letter of intimation/notice under section 143(1) sent by the department as soon as possible. In this information, you can find out if the details you provided in your income tax return match those held by the tax department.
- First of all, you should check all the basic details like your name, PAN, address, financial year, assessment year and acknowledgement number.
- The rectification application can be filed online under section 154(1) if you disagree with the adjustments made to the intimation notice under section 143(1). To file rectification you can login to e-Filing portal and go to service->rectification->new request.
- You can file a revised income tax return if you find any mistakes on your income tax return and it also mentioned in intimation sent by department.
- You should pay your taxes if there is any additional demand by income tax department through intimation. You can pay income tax online through online payment link. You should choose the head ‘Tax on regular assessment (400) while paying income tax.
- You can also file online grievances or contact your assessing officer if you are not satisified with the processing of intimation under section 143(1).
How to Download Intimation u/s 143(1)?
Normally, you will receive the intimation notice u/s 143(1) on your email. Sometimes, if in any case, you will not receive an email then you can also download the intimation from the incometax.gov.in e-Filing portal. It is a very simple process to download notice u/s 143(1). It is not mandatory to download the notice. But we recommended the taxpayer that downloads the intimation check and verifies the data of the income tax return. Sometimes there will be demand from the income tax department. So, you have to be aware of intimation.
You can download intimation from the e-Filing Portal online.
- Firstly, log in to your e-Filing Portal.
- Now, go to e-File-> Income Tax Return -> View Filed Income Tax Return.
- Here you can download the intimation order.
What is Central Processing Center?
Central Board of Direct Taxes (CBDT) has set up Centralised Processing Centers which process the income tax returns electronically. The main task of Centralised Processing Centres is to analyse the income tax returns and send intimations to the taxpayer as per the income tax department data. Here is the information about the Centralized Processing Center given on the official website i.e. incometax.gov.in.
Centralized processing centre and e-filing Contact Numbers
It will assist the taxpayers in the electronic filing of their Income Tax Returns or Forms, as well as other services that we offer, such as notices, rectifications, refunds, and other questions regarding Income Tax Processing.
You can contact them at
- 08:00 hrs – 20:00 hrs (Monday to Friday)
- 09:00 hrs – 18:00 hrs (On Saturday)
- 1800 103 0025
- 1800 419 0025
e-Filing Unit, Centralized Processing Centre, Income Tax Department, Bengaluru 560500.
- Queries related to Tax Audit report (Form 3CA-3CD, 3CB-3CD): [email protected]
- Queries related to Income Tax return (For ITR 1 to ITR 7): [email protected]
- Queries related to any other issue: [email protected]