Resources / Tax Notice Guides / Section 143(1)

Income Tax Intimation Section 143(1) Explained

An intimation under Section 143(1) of the Income Tax Act is automatically generated by the Centralized Processing Centre (CPC) after your tax return is processed. It compares the income, deductions, and TDS declared in your ITR against the records in 26AS, AIS, and TIS.

Written & Reviewed By:Acharya Tax Notice Resolution Division|Chartered Accountant (ICAI)
Last Updated: September 2026

Disclaimer: This content is for general informational purposes only and does not constitute personalized legal or financial advice. For specific tax filings or audits, consult our qualified accountants directly.

3 Types of Section 143(1) Intimations

  • • **No Demand / No Refund:** Your tax calculations match CPC calculations perfectly.
  • • **Tax Refund Determined:** CPC calculated a tax refund higher or equal to your claim.
  • • **Tax Demand Raised:** CPC found an arithmetic error, disallowed a deduction (e.g. 80C mismatch), or detected a TDS shortfall, raising a tax demand notice.

Next Steps if You Receive a Demand Order

  1. Compare your filed ITR copy against the CPC computation table in the PDF.
  2. If CPC disallowance is incorrect, file a **Rectification Request under Section 154** on the e-filing portal.
  3. Do not ignore a tax demand notice, as unpaid demand accrues interest under Section 220(2) at 1% per month.

Need Help Resolving a Section 143(1) Tax Demand?

Send your intimation order to Acharya. Our chartered accountants analyze CPC mismatches and file online rectifications or Section 154 responses.

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