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Income Tax Notice under Section 143(1)
Reply to Intimation Notice
Received an intimation u/s 143(1) from the Income Tax Department? Do not panic and do not ignore it. This notice is issued after your Income Tax Return is processed by the Centralized Processing Centre. It may show that your return is accepted, a refund is due, or additional tax is payable.
Ebizfiling helps you review, understand, and reply to Income Tax Notice Section 143(1) online with expert assistance. Our team checks your ITR, AIS, TIS, Form 26AS, TDS details and tax payment records before preparing the right response.
What is an intimation u/s 143(1)?
An intimation u/s 143(1) is a communication issued by the Centralised Processing Centre (CPC) after processing your Income Tax Return. It compares the information reported in your return with the records available with the Income Tax Department.
The intimation may confirm that your return has been processed without any changes or that a refund is payable to you. It may also show an additional tax demand, a mismatch in TDS or TCS credit, differences in income reported in AIS or Form 26AS, or an adjustment relating to a deduction or exemption.
It may further highlight a tax challan mismatch or the adjustment of your refund against an outstanding tax demand from an earlier year.
In simple words, an intimation u/s 143(1) informs you whether your ITR has been accepted as filed or whether any action is required from your side.
Section 143(1) and Section 270(1) Comparison
Under the Income Tax Act, 1961, processing of return is covered under Section 143(1). Under the Income-tax Act, 2025, the corresponding provision is Section 270(1).
Law
Section
Purpose
Income Tax Act, 1961
Section 143(1)
Processing of return and issue of intimation
Income-tax Act, 2025
Section 270(1)
Processing of return under the new Act
For notices and returns relating to periods governed by the Income Tax Act, 1961, Section 143(1) will continue to apply. For the new Act, Section 270(1) is the corresponding reference.
Why You Should Not Ignore Income Tax Notice Section 143(1)?
Many taxpayers think that a Section 143(1) intimation is only an information notice. That is not always true. If the notice shows a tax demand or incorrect adjustment, delay can increase compliance issues.
You should get the notice checked because
A wrong demand may remain outstanding on the portal
Future refunds may get adjusted
Interest may increase if demand is payable
TDS credit may remain unmatched
Wrong income addition may affect your tax records
An incorrect reply may lead to further notice
Delay may create unnecessary follow-up with the department.
Ebizfiling helps you avoid confusion by checking the notice carefully and filing the right response online.
Key Points to Remember
Automated Process: The 143(1) intimation is generated automatically using system-based comparison no manual scrutiny at this stage.
Clear Notification: The intimation clearly mentions any differences and reasons for adjustment.
Response Timeline: You must respond within 30 days if you disagree with the adjustments made.
Right to Disagree: If you find any error, you can file a rectification under Section 154 through the Income Tax portal.
Professional Help: Ebizfiling experts review both your filed return and CPC adjustments to draft an accurate, compliant reply.
Types of Intimation u/s 143(1)
Type of Intimation
Meaning
Action Required
No demand, no refund
Return processed as filed
Keep it for records
Refund due
Excess tax paid is refundable
Check refund and bank status
Demand payable
Additional tax is payable
Verify before payment
Adjustment made
CPC changed income, tax or refund
Reply if adjustment is incorrect
Refund adjusted
Refund adjusted against old demand
Check old demand records
Got an income tax notice? Do Not Panic
Received an intimation u/s 143(1) with a tax demand, refund mismatch or adjustment? Let Ebizfiling experts review your notice, compare it with your ITR, AIS, Form 26AS and TDS details, and file the correct reply online.
Our tax experts help you understand why the notice was issued, whether the demand is correct, and what action should be taken next. With Ebizfiling, you get professional support for drafting, filing and responding to your 143(1) notice on time.
Need help with other tax compliances? Explore our related services:
Step-by-Step Process We Follow for Replying to 143(1)
1
Requirement Analysis
2
Data Collection
3
Drafting & Review
4
Online Submission
5
Confirmation & Support
How Ebizfiling Helps ?
Expert Guidance – Our Chartered Accountants handle Section 143(1) replies with accuracy, ensuring proper filing and timely resolution.
Error-Free Filing – Every reply is drafted and verified as per CPC standards to avoid rejection or re-issuance of income tax notices.
Deadline Tracking – We monitor your 30-day response timeline to prevent penalties and maintain compliance with tax authorities.
Complete Handling – From document collection to reply submission, our experts manage every step directly on the e-filing portal.
Transparent Pricing – All fees are fixed and clear, so you pay only for your specific notice type without any hidden or extra charges.
Post-Filing Support – We assist with further clarifications or rectifications requested by the Income Tax Department after filing.
FAQs on Income Tax Notice Section 143(1)
Get answers to all your queries
Can a Section 143(1) intimation be issued even after I receive my refund?
Yes. In some cases, the intimation may be issued after refund processing or along with refund details. You should still check whether the refund amount matches your ITR computation.
What does “demand determined” mean in a 143(1) intimation?
It means the Income Tax Department has calculated additional tax payable after processing your return. The demand should be verified before making the payment.
What does “refund determined” mean in a 143(1) intimation?
It means the department has processed your return and found that excess tax was paid. The refund is credited to your pre-validated bank account.
Can a wrong bank account delay a refund after 143(1) processing?
Yes. If your bank account is not pre-validated or contains incorrect details, the refund may fail or get delayed.
Can TDS credit appear in Form 26AS but still not reflect in 143(1)?
Yes. This may happen due to an incorrect assessment year, PAN mismatch, deductor filing error, or delay in data synchronization.
Can I revise my ITR after receiving a 143(1) intimation?
Yes, if the time limit for filing a revised return is still available. If the time limit has expired, rectification or other available remedies may be considered.
What if income is shown in AIS but it does not belong to me?
You should submit feedback in AIS and keep supporting documents ready. If the mismatch affects the processing of your return, a proper response may be required.
Can a small mismatch create a tax demand?
Yes. Even small mismatches in interest income, TDS, deductions, or tax challan details can result in an additional tax demand.
What if my employer has not updated TDS details correctly?
You should ask your employer to correct the TDS return. After correction, the updated TDS credit can support your reply or rectification request.
Can an old outstanding demand reduce my current refund?
Yes. The Income Tax Department may adjust your current refund against an earlier outstanding tax demand as per the applicable procedure.
Is interest added to the demand shown in 143(1)?
Yes. Interest may be calculated if tax is payable due to short payment, delay, or mismatch under the applicable income tax provisions.
Can I respond to a 143(1) intimation without logging into the income tax portal?
No. A response, rectification request, or demand payment is generally submitted through the Income Tax e-Filing portal.
What if I cannot open the PDF intimation notice?
The intimation PDF is usually password-protected. The password is generally your PAN in lowercase followed by your date of birth or incorporation in DDMMYYYY format.
Can a 143(1) intimation affect future ITR filing?
Yes. If the demand remains unpaid or unresolved, it may appear as an outstanding demand and affect future refunds or compliance records.
Can Ebizfiling help if the notice is for an old Assessment Year?
Yes. Ebizfiling can review notices relating to an old Assessment Year and guide you based on the current portal status and applicable legal time limits.
Reply to intimation notice of Section 143(1) of Income Tax Act
Ebizfiling helps you review and respond accurately to 143(1) intimation notices issued at justINR 2,999/- only.
Trusted by 10,000+ taxpayers for professional, on-time income tax notice responses.
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