What Is Notice 143(1) Under Income Tax?
Notice under Section 143(1) is an intimation issued by the Income Tax Department after processing your Income Tax Return (ITR).
It is not a scrutiny notice, but a communication informing the taxpayer about the outcome of return processing.
This notice confirms whether:
- The return filed matches departmental records
- There is a tax payable, refund, or no demand / no refund
Why Is Notice 143(1) Issued?
Notice 143(1) is issued to:
- Verify arithmetical accuracy of ITR
- Check internal consistency of data
- Match income and TDS with Form 26AS / AIS
- Adjust incorrect claims, if any
It is automatically generated by the system after ITR processing.
Types of Intimation Under Section 143(1)
1. No Demand – No Refund
✔ Return accepted as filed
✔ No action required
2. Refund Intimation
✔ Excess tax paid
✔ Refund credited to bank account
3. Demand Notice
⚠ Additional tax payable due to:
- Income mismatch
- Incorrect deduction claim
- TDS mismatch
Tax must be paid within the specified time.
Is Notice 143(1) Mandatory for Every Taxpayer?
Yes.
If you have filed an income tax return, the department may issue a 143(1) intimation:
- Via registered email
- On the income tax portal
However, if no intimation is received within 9 months from the end of the financial year, the return is deemed accepted.
Difference Between 143(1) and Scrutiny Notice
| Particulars | Section 143(1) | Scrutiny Notice |
|---|---|---|
| Nature | Intimation | Investigation |
| Personal hearing | No | Yes |
| Documents required | No | Yes |
| Serious proceeding | No | Yes |
How to Check Notice 143(1) on Income Tax Portal (Step-by-Step)
Step 1: Login to Income Tax Portal
- Visit the official income tax e-filing portal
- Login using PAN and password
Step 2: Go to e-Proceedings / View Notices
- Click on Pending Actions or e-Proceedings
- Select View Notices / Intimations
Step 3: Select Assessment Year
- Choose the relevant Assessment Year
- Look for Intimation under Section 143(1)
Step 4: Download the Notice
- Click on download
- Open the PDF using password (PAN + DOB)
Step 5: Review the Intimation Carefully
Check:
- Income as per return
- Income as per department
- Tax payable or refund
- Adjustments made, if any
What to Do After Receiving Notice 143(1)?
If No Demand / Refund
✔ Keep the notice for records
If Refund Is Issued
✔ Track refund status
✔ Ensure bank account is validated
If Demand Is Raised
- Pay tax within due date
- Or file rectification request if incorrect
Can Notice 143(1) Be Rectified?
Yes.
If the notice contains errors due to:
- TDS mismatch
- Data entry mistakes
- Incorrect adjustments
You can file a rectification request under Section 154 on the income tax portal.
Common Mistakes to Avoid
- Ignoring 143(1) demand notice
- Not verifying ITR data with AIS
- Missing tax payment deadline
- Assuming 143(1) is scrutiny notice
Why Choose Saving Mantra for Income Tax Notices?
- Expert review of 143(1) intimations
- Demand vs rectification analysis
- End-to-end notice handling
- Fast resolution & compliance support
- Notice-to-closure assistance
Disclaimer
This blog is for informational purposes only and does not constitute legal or tax advice. Intimation under Section 143(1) is subject to the Income Tax Act, 1961, and automated system processing. Outcomes may vary based on individual return data. Saving Mantra recommends consulting a qualified tax professional before taking action on any income tax notice.