Business-Blog
27, Feb 2026

143 Notice Income Tax: What is Section 143(1) Intimation & What To Do

You filed your Income Tax Return.

After some time, you receive an email saying —
“Intimation under Section 143(1)”

Now you’re wondering:

“Is this a notice?”
“Do I have to pay something?”

Relax.

A 143 notice income tax is one of the most common communications sent by the department. In most cases, it’s not a problem at all.


What is 143(1) Intimation of Income Tax?

An intimation u/s 143(1) is a communication sent after your return is processed by the Centralised Processing Centre (CPC).

It is basically a comparison:

  •  What you filed
  • What the department calculated

This intimation informs you about the result of that comparison.


Why Do You Receive a 143(1) Notice?

After you file your return:

  1. The department processes your data
  2. Matches it with records (TDS, AIS, etc.)
  3. Calculates your tax

Then they send you an intimation u/s 143(1).

So this is the first step after filing your Income Tax Return.


What Does the 143(1) Intimation Show?

Your income tax intimation u/s 143(1) can show three outcomes:

1. No Demand, No Refund

Everything matches. No action required.

2. Refund Due

You will receive a refund.

3. Tax Demand

You need to pay additional tax.


Difference Between 143(1) and 143(1)(a)

Many people get confused here.

Section 143(1)

  • Basic processing of return
  • No detailed scrutiny

Section 143(1)(a)

  • Adjustments made during processing
  • Corrections for errors or mismatches

For example:

  • Incorrect deduction
  • Missing income
  • Calculation error

Is 143(1) a Scrutiny Notice?

No.

This is very important.

  • A 143(1) notice is NOT a scrutiny notice
  • It is just an automated processing step.

Scrutiny notices are issued under Section 143(2).


How to Check Income Tax Intimation u/s 143(1) Online

Many people search income tax intimation u/s 143(1) online status.

Here’s how to check:

Steps:

  1. Login to income tax portal
  2. Go to “e-File”
  3. Select “Income Tax Returns”
  4. Click “View Filed Returns”
  5. Download intimation

You can also check the status online.


How to Download 143(1) Intimation PDF

To download the notice:

  1. Login to portal
  2. Go to filed returns
  3. Click download
  4. Enter password
  • The password is usually your PAN date of birth.

This is called income tax intimation u/s 143(1) online.


What to Do If Intimation u/s 143(1) is Received

Don’t panic.

Just follow these steps:

1. Read the Intimation Carefully

Check if there is any demand.

2. Compare With Your Return

Look for differences.

3. Verify Calculations

Check income, deductions, and tax.

4. Take Action

Depending on the result.


If Refund is Mentioned

Good news.

  • You will receive your refund

No action required.


If There is No Change

Even better.

  • Your return is accepted

Nothing to do.


If There is a Tax Demand

Then you need to act.

  •  Check why the demand is raised

If correct:

  • Pay the tax

If incorrect:

  • File rectification

How to Pay Tax After 143(1) Intimation

If you have a demand:

  1. Go to e-Pay tax
  2. Select payment type
  3. Enter details
  4. Make payment

This is known as income tax intimation u/s 143(1) online payment.


Income Tax Notice Time Limit

The department usually sends this intimation within:

  •  9 months from the end of the financial year
  • So if you filed your return, you may receive it within this period.

Common Reasons for Tax Demand

If demand is raised, it may be due to:

  • TDS mismatch
  • Incorrect deduction
  • Missing income
  • Calculation error

Always verify before paying.


Common Mistakes to Avoid

Many taxpayers:

Ignore the notice
Don’t check details
Pay without verification
Miss deadlines

Avoid these mistakes.


Final Thoughts

A 143 notice income tax is not something to worry about.

It simply tells you the result of your return processing.

The key is:

  • Check the intimation
  •  Understand the result
  •  Take action if needed

Most cases require no action at all.


Don’t Ignore Tax Intimations

Received a 143(1) notice and unsure what to do? Don’t take risks with your taxes. Let experts review your case — visit Callmyca.com and get your income tax issue handled quickly and accurately.