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Income Tax
Got a 143(1) intimation? Here's how to read it calmly
A Section 143(1) intimation is an automated summary comparing your filed return with the department's computation. Most are routine — 'no demand, no refund' or a refund confirmation. It only needs action when it shows a tax demand or a mismatch you disagree with.
How to read it
- No demand / no refund — informational, keep it on file.
- Refund due — confirms your refund is being processed.
- Demand raised — a difference was found; this needs a response.
If there's a demand
Compare the department's figures with your return line-by-line. Common causes are TDS mismatches with Form 26AS/AIS, or a deduction disallowed for a documentation reason. You can agree and pay, or disagree and respond online within the time limit.
Don't ignore the clock
Even routine intimations have response windows when a demand is involved. If the amount is material or you're unsure, get it reviewed before the deadline rather than after.
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Need this reviewed for your case?
Send your situation to an expert if the amount is material, the deadline is close, or a notice is involved. Talk to an expert.
Reviewed by Abhishek Kumar. General information, not individual tax advice — rules change, so confirm current rules for your situation before acting.