An intimation under section 143(1) is the message the Income Tax Department sends after its Centralised Processing Centre (CPC) has checked your income tax return. It tells you one of three things: you owe more tax, you get a refund, or the figures match. It is not a scrutiny notice. If it shows a demand you do not agree with, you can reply online.
What is an intimation under section 143(1)?
Section 143(1) of the Income-tax Act, 1961 is the step where the department processes your return. Its own FAQ calls this a preliminary check of the return, with no detailed scrutiny at this stage. A computer at CPC compares what you declared with the rules and with the data the department already holds.
While processing, CPC can make only these kinds of adjustment:
| Adjustment | What it means in plain words |
|---|---|
| Arithmetical error | A calculation mistake in the return |
| Incorrect claim apparent from the return | A claim that clashes with another entry, lacks the details the law needs, or goes above the legal limit |
| Loss on a late return | A loss carried forward from a year whose return was filed late |
| Audit report disallowance | An amount the tax audit report says should be disallowed, but the return did not |
| Deduction on a late return | Certain deductions that are not allowed when the return is filed after the due date |
The law does not let CPC make these changes without telling you first. You get a notice of the proposed change under section 143(1)(a) and 30 days to respond. Only after that does the final intimation come.
After processing, the intimation states the sum you must pay or the refund due to you.
Is a 143(1) intimation an assessment order?
The department's FAQ uses the words "assessment under section 143(1)", but describes it as preliminary checking. A detailed assessment is a separate step. It starts only if you get a scrutiny notice under section 143(2).
Three results: demand, refund or nothing to pay
| What the intimation shows | What it means | What to do |
|---|---|---|
| Demand (tax payable) | CPC worked out more tax than you paid | Check the figures. Pay, show proof you already paid, or disagree online |
| Refund | You paid more tax than you owe | Nothing, if the amount is right. Keep your bank account pre-validated |
| No demand, no refund | The figures match | Nothing. Keep the intimation with your records |
When the intimation shows tax payable, people often call it the income tax demand notice under 143(1).
Your intimation shows a demand: what to do
- Check the letter is real. Every genuine notice or order carries a DIN (Document Identification Number). You can check it on the e-filing portal without logging in. A letter without a DIN is not valid.
- Compare the figures. Look at what CPC computed against what you filed. One possible cause is a gap between the tax paid you claimed and the tax credit the department can see.
- Respond on the portal. Log in and go to Dashboard > Pending Actions > Response to Outstanding Demand. You get three choices:
| Your situation | Choose | What happens |
|---|---|---|
| The demand is right and you have not paid | Demand is correct | You are taken to e-Pay Tax to pay |
| The demand is right and you already paid | Demand is correct, already paid | You give the challan details |
| The demand is wrong, fully or partly | Disagree with the demand | You give the reasons |
- Fix a mistake in the processing. If CPC missed something that is clear from your return, such as tax deducted at source that was not credited, you can ask for rectification. Go to Services > Rectification. The request types are Reprocess the Return, Tax Credit Mismatch Correction and Return Data Correction (offline). The portal accepts a request within 4 years from the end of the financial year in which the intimation was passed.
A demand you ignore does not go away. The department can adjust it against a future refund (see section 245 below).
If you would rather not handle it yourself, our income tax notice reply service covers a 143(1) demand under the Simple notice plan, from ₹799 + GST.
How to open the intimation PDF: the password
The intimation PDF sent by email is password protected. For an individual, the password widely published by tax sites is:
Your PAN in lower case, followed by your date of birth as DDMMYYYY, with no spaces.
| Example | Value |
|---|---|
| PAN | ABCDE1234F |
| Date of birth | 5 March 1990 |
| Password | abcde1234f05031990 |
The example uses a made-up PAN.
We could not find this format on an official page, so treat it as the usual format, not a rule. If it does not work, read the email that came with the PDF, or download the intimation again from the portal (next section).
For a company, firm, HUF or trust, we did not find a reliable source for the password format, so we do not give one here.
How to download the intimation again
You can get the intimation from the e-filing portal at any time after your return is processed.
- Log in at incometax.gov.in.
- Go to e-File > Income Tax Returns > View Filed Returns.
- Find the year and click Download Intimation Order.
If you only want to know whether your return has been processed, you can check the ITR status without logging in, using your acknowledgement number and an OTP sent to your mobile.
If you never got the email, check that your email address on the portal is correct, then download the intimation using the steps above.
143(1) and 143(1)(a): the difference
People mix these up because the numbers look almost the same.
| 143(1)(a) proposed adjustment | 143(1) intimation | |
|---|---|---|
| When it comes | Before processing is finished | After processing is finished |
| What it says | CPC plans to change your income or claims | The final result: demand, refund or nothing |
| Time to respond | 30 days from the date of issue | No reply window is stated for the intimation itself. If there is a demand, you respond through Response to Outstanding Demand |
| Your options | Agree, disagree with reasons, or file a revised return | Pay, show payment, disagree, or ask for rectification |
| Where on the portal | Pending Actions > e-Proceedings | Download from View Filed Returns; demand under Response to Outstanding Demand |
If you do not reply to a 143(1)(a) notice in 30 days, CPC goes ahead with the change, and the result appears in your 143(1) intimation.
Section 245: when your refund is adjusted against an old demand
Section 245 lets the department use your refund to clear tax it says you still owe from another year. Before it does, you get an intimation under section 245. You can see it in e-Proceedings, and download it from the Response to Outstanding Demand screen.
If you agree the old demand is right, you can let the adjustment happen. If it is wrong, or already paid, say so on the portal. After the adjustment, your refund status shows as "Partially Adjusted" or "Fully Adjusted".
How long the department has to send the intimation
Under section 143(1), no intimation can be sent after nine months from the end of the financial year in which you filed the return.
| You filed your return in | Financial year ends | Last date to send the intimation |
|---|---|---|
| July 2026 (for AY 2026-27) | 31 March 2027 | 31 December 2027 |
This limit comes from the Income Tax Department's own table of time limits, updated for AY 2026-27.
When will I get my refund after the intimation?
The portal's refund guide says refund processing starts only after you e-verify the return, and usually takes 4 to 5 weeks to reach your bank. It does not give a separate count from the date of the intimation.
To see where your refund is, log in and go to e-File > Income Tax Returns > View Filed Returns > View Details. The status will show Issued, Partially Adjusted, Fully Adjusted or Failed. A refund can fail if the bank account is not pre-validated, the name does not match the PAN, the IFSC is wrong or the account is closed. Our income tax refund guide explains delays, failed refunds and interest on refunds.
Which law applies to your intimation
The Income-tax Act, 2025 came into force on 1 April 2026. For any return about a year before that date, such as FY 2025-26 (AY 2026-27), the old 1961 Act still applies, even if the intimation reaches you after 1 April 2026. That is why this page uses 1961 Act section numbers. Returns for tax year 2026-27 onwards, filed in 2027, fall under the new Act and its new section numbers.
Need help with a 143(1) demand?
If the demand looks wrong and you want someone to check it and reply for you, see our income tax notice reply service. A 143(1) demand, a 143(1)(a) proposal and a 245 adjustment fall under the Simple notice plan, from ₹799 + GST, with a draft reply within 4 working days. A chartered accountant checks every reply before it is submitted. If FilingSetu filed the return, a Simple or Correction notice on that return is free.
Frequently asked questions
What to do if I received intimation u/s 143(1)?
First check whether it shows a demand, a refund or nothing to pay. If it shows a demand, compare the figures with your return, then pay, show proof of payment or disagree through Response to Outstanding Demand on the portal. If there is nothing to pay, keep it with your records.
How do I reply to an intimation under section 143(1)?
There is no separate reply form for the intimation itself. If it shows a demand, you respond through Pending Actions > Response to Outstanding Demand. If CPC made a mistake that is clear from your return, you ask for rectification under Services > Rectification.
Is intimation u/s 143(1) an assessment order?
The department calls it assessment under section 143(1), but describes it as a preliminary check with no detailed scrutiny. A detailed assessment only starts with a scrutiny notice under section 143(2).
How many days will it take to get the refund after 143(1)?
The portal says refund processing starts after you e-verify your return and usually takes 4 to 5 weeks to reach your bank. It does not give a separate count from the intimation date.
What is the password of the ITR intimation PDF?
For an individual, it is usually your PAN in lower case followed by your date of birth as DDMMYYYY, with no spaces. For example, PAN ABCDE1234F and date of birth 5 March 1990 gives abcde1234f05031990.
How do I download the 143(1) intimation again?
Log in to the e-filing portal and go to e-File > Income Tax Returns > View Filed Returns. Click Download Intimation Order for the year you need.
What is CPC intimation u/s 143(1)?
CPC is the Centralised Processing Centre, which processes returns filed online. A CPC intimation under section 143(1) is the result of that processing.
What is the difference between 143(1) and 143(1)(a)?
A 143(1)(a) notice comes first and proposes a change to your return. You have 30 days from the date of issue to agree, disagree or file a revised return. The 143(1) intimation comes after, and shows the final result.
Can I file a revised return after getting a 143(1) intimation?
In our reading, yes, as long as the time to revise has not passed and no assessment is completed. For AY 2026-27 that is until 31 March 2027, with a section 234-I fee after 31 December 2026. If CPC made a mistake that is clear from your return, a rectification request may suit better.
What is the time limit for a 143(1) intimation?
Section 143(1) says no intimation can be sent after nine months from the end of the financial year in which the return was filed. For a return filed in July 2026, that is 31 December 2027.
What is a section 245 intimation?
It tells you the department plans to use your refund to clear tax it says you owe for another year. You can agree or disagree on the portal before the adjustment is made.
Is a 143(1) intimation sent by email?
Yes. The department sends intimations to the email address registered on the portal. You can also download it after logging in.
Hinglish mein sawaal
143(1) intimation ka password kya hota hai?
Individual ke liye aam taur par PAN chhote akshar (lower case) mein, uske baad janm tithi DDMMYYYY mein, bina space ke. Jaise abcde1234f05031990.
Intimation mein demand aayi hai, ab kya karein?
Pehle apne return se figures milaiye. Phir portal par Pending Actions > Response to Outstanding Demand mein jaakar tax bhariye, pehle se bhara hai to challan details dijiye, ya asahmati ka kaaran likhiye.
Last reviewed: 1 October 2026
FilingSetu is the brand of ANR Consultancy, a partnership firm.
GSTIN: 07ACOFA0324K1ZG
This page explains the law as it stands on the review date. It is not advice on your specific case.
