What is there in Section 143(1) of the Income Tax Act

Last Updated at: Jan 22, 2021
What is there in section 143(1) of the Income Tax Act_ (1)
The CBDT has allowed processing of income tax refund claims in non-scrutiny cases for assessment years up to 2017-18 till October 31, 2020. The earlier deadline was December 2019 and this welcome move is expected to clear up many old refunds cases. This was announced in July 2020 to prevent genuine hardships for taxpayers and address their pending grievances. The CBDT has also said that all such valid returns with refund claims, which could not be processed under Section 143(1), can now be processed and intimation of such processing can be sent to the assessee concerned by October 31, 2020


Income tax filing is a sequential process. There are different aspects of tax filing. A person needs to be completely updated and informed regarding these aspects to ensure a hassle-free tax filing. Given below is a gist of section 143(1) of the income tax act and the HOWs and the WHYs associated with it.

What is Section 143(1)?

Section 143(1) of the income tax act refers to a kind of notice issued to the person filing the income tax return. This notification or intimation is issued under the following circumstances:

  1. If the assessee has paid extra return(more than Rs. 100), the refund amount is reported in the notice.
  2. If the assessee pays less than the actual return, the intimation letter will mention the actual amount to b paid along with a copy of the challan.
  3. In case of any return filed by an assessing officer, an acknowledgement letter is regarded as an intimation letter.

Who is the Issuing Authority?

The Centralized Processing Centre, Bangalore, handles the income tax filing process and the e-returns. This body has autonomous jurisdiction and carries out the process in a hassle-free manner. 

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What are the Different Aspects Of Section 143(1) of the Income Tax Act 1961?

The evaluation process by the CPC involves a thorough check of the profile of the assessee. Following are the major types of intimations sent by the income tax department:-

  • A mathematical error found in the returns.
  • An incorrect claim that does not match with the actual records contained with the income tax department.
  • Any expenditure mentioned in the audit report but not in the returns.

The maximum time for sending notice of intimation under section 143(1) is one year from the end of the financial year in which the return is filed. 

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How to Deal with an Intimation Received Under Section 143(1) 

If you have received a letter of notice, check the reason for receiving the same. The intimation displays the income tax return filed by you and the estimated return, according to the Income Tax Department. The required amount should be paid by you as per section 143(1), if you are satisfied with the calculations provided by the income tax department. If you are expecting a refund by the income tax department, you will be provided the same within a specified time.

If a person is dissatisfied with the facts and the estimates provided by the IT department, he or she can apply for rectification under section 154 or file an appeal under section 246A.

Section 143

How Does An Intimation Letter Look Like?

The letter of notice shows the following details:-

  • Details of your income
  • The  tax deductions claimed by you
  • The calculations provided by the tax department

Here is an example of an intimation letter issued by the CPC, Bangalore:

Income Tax act

How Is The Intimation Received?

The intimations are auto-generated emails that are sent to the registered email-ids provided by the taxpayers at the time of filing an income tax return online. The sender of these mails is the Centralized processing centre, Bangalore. Any intimation received by you is a password-protected file having your PAN number (in lowercase) and your date of birth as the password.

The digital age advancements have made the process more straightforward as the taxpayers also get a notification on their registered mobile numbers.

What points to note when intimation is received?

  • The letter should have your name on it
  • All the incomes are mentioned under the appropriate head, and there is no repetition of any income.
  • The deductions claimed under section 80C, and other sections of chapter VI A are considered. 
  • All the TDS claimed, Advance tax paid, and Self Assessment tax paid is reflected in the estimates.

How to Request For Reissue of Intimation?

For a copy of the intimation shall make an online request under section 143 (1)/154. Given below are the steps:-

  • Login to the e-filing website of the Income Tax department using your user id and password.
  • Click on the service request option from the drop-down menu under the My accounts tab.
  • A new screen will appear, asking about the request type. Click on new request and the requested category from the dropdown as Intimation u/s 143(1)/154. Click on submit.
  • Fill up the details of your request and click on submit.
  • The intimation would be present in a couple of days. Keep checking your mail frequently.

Query Raising in Case of Discrepancy

For any queries regarding your claims and returns, contact the income tax helpline number of CPC Bangalore viz. – 1800 103 4455 or 91-80-46605200. 


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