ITR filing basics
What is an intimation under section 143(1)?
After your return is e-verified, the department processes it and sends an intimation. It tells you whether it accepted your figures, changed them, or raised a demand or refund. Learn how to read it and what to do if you disagree.
On this page
An intimation under section 143(1) is the department's note on your return after it has been processed. It shows the income and tax the department computed next to the ones you filed, and says whether you get a refund, owe a demand, or have no change. Read it every time. Accepting a wrong adjustment by default costs money.
Section 143(1) is the provision in the Income-tax Act, 1961, which governs returns up to the tax year 2025-26. From the tax year 2026-27, under the Income-tax Act, 2025, the same processing is in section 270(1), and the word "intimation" is unchanged.
When you get it
Processing starts only after your return is e-verified. A return that is not e-verified within 30 days is treated as never filed, so no intimation follows.
The department does not publish a fixed processing time. Under the Income-tax Act, 2025, no intimation can be sent after nine months from the end of the April–March year in which the return is filed.
What the intimation shows
By law, the intimation states the tax, interest and fee computed on your total income after any adjustments, reduced by the TDS, TCS, advance tax and self-assessment tax you paid and any rebate or relief, and the resulting sum payable by you or refund due to you. An intimation is also sent when a loss you declared is adjusted, even if nothing is payable or refundable. Where nothing is payable or refundable and no adjustment was made, your acknowledgement itself counts as the intimation.
Why the figures may differ
The department makes adjustments during processing. The most common ones are:
- Income that appears in your AIS or Form 26AS but not in your return. Under-reporting against the department's data is the surest route to an adjustment.
- Deductions claimed above a limit. For example, 80C, 80CCC and 80CCD(1) together are capped at ₹1,50,000, and 80TTA at ₹10,000.
- TDS credit that does not match. Tax credit is allowed as per the statement (Form 26AS, or Form 168 from 2026-27).
- Arithmetic or rounding. Amounts payable or refundable are rounded to the nearest ₹10.
- Interest and fees. Late filing fee under section 234F and interest under sections 234A, 234B and 234C are charged as the law requires.
The law limits the adjustments that can be made in processing to: an arithmetical error; an incorrect claim apparent from the return; an inconsistency with the return of an earlier year; a loss set off from a year whose return was filed late; an item shown in the audit report but left out of the return; and certain deductions claimed in a return filed after the due date. Before making any of these, the department must tell you what it proposes, in writing or electronically, and consider your reply. If you do not reply within 30 days of that communication, the adjustment is made. On the portal this is a notice of proposed adjustment, answered under Pending Actions > e-Proceedings.
Reading the result
Result | What it means | What to do |
|---|---|---|
Refund | The department agrees you paid more than you owe | Check the bank account is validated and track the refund |
Demand | The department says you owe more tax, interest or fees | Compare with your return. Pay, or respond if it is wrong |
Nil | No refund and no demand | Keep the intimation with your records |
Refunds can carry interest. See interest on income tax refund and refund status and delays.
If you disagree
- Compare each line of the intimation with the return you filed and with your AIS and Form 26AS or Form 168.
- If the intimation shows a demand, it counts as a notice of demand, payable within 30 days of service. If you think the demand is wrong, say so on the portal under Pending Actions > Response to Outstanding Demand. If the intimation has a mistake apparent from the record, ask for a rectification on the portal (section 154 of the 1961 Act; section 287 of the Income-tax Act, 2025). Under the 2025 Act, a rectification can be made within four years from the end of the April–March year in which the intimation was issued.
- If the mistake is yours, you may be able to file a revised return while the window is open. A revised return can be filed until 31 March after the tax year from the tax year 2025-26, with a fee under section 234I after 31 December.
- If you are unsure, ask a Tax Expert before you pay or respond.
Keep it
Save the intimation with your return and acknowledgement. See how to download your filed ITR and acknowledgement.
How TaxCare helps
For returns filed through TaxCare, you get alerts when the intimation arrives and when a refund is credited. TaxCare also checks your income against your AIS and Form 26AS or Form 168 before you file, to reduce the chance of an adjustment. If your intimation shows a demand you do not understand, a Tax Expert can review it with you. See Tax Experts.
This guide gives general information and is not professional tax advice.
Questions on this topic
What is an intimation under section 143(1)?
It is the communication the department sends after processing your e-verified return. It compares the tax in your return with the department's computation and shows a refund, a demand, or no change.
Is an intimation the same as a notice?
An intimation is not an assessment. But if it shows a demand, it needs a response. Read it carefully.
What if the intimation shows a different refund?
Compare each line with your return. If the department changed something wrongly, you can respond through the portal. Ask a Tax Expert if you are unsure.
Will I get an intimation if my return is not e-verified?
No. An unverified return is not treated as filed, so it is not processed.
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