1What is a Section 143(1) intimation?
The automated result of processing your return — comparing your figures with the department's computation and your tax credits. It shows a refund due, a demand payable, or no change.
Home -> Articles
ArticleAfter you file, the first thing you usually receive is a Section 143(1) intimation. It looks official and can be alarming, but it's routine. Here's how to read it and respond.
Reviewed by CA Harika Chebolu, FCA · Last updated 2026-06-13
Quick answer
A 143(1) intimation is the automated result of processing your return — it may show a refund, a demand, or "no change". Here's how to read and respond.
A 143(1) intimation is the system's automated computation of your return — comparing what you declared with its own calculation and your tax credits. It typically shows one of three outcomes: a refund due, a demand payable, or no change (your return accepted as filed).
The intimation shows your figures alongside the department's, side by side. If they match, it's "no change" and there's nothing to do but note any refund. If they differ, the intimation flags exactly which item the system computed differently — that's where to focus.
If the intimation shows a demand and you agree it's correct (for example, you missed some income or a TDS mismatch), pay the demand within the time allowed. Paying promptly closes the matter and avoids interest building up.
If you disagree with the adjustment, you can respond to the intimation on the income tax portal — agreeing or disagreeing with each point and giving your reasons. Where there's a genuine error in processing, you may also file a rectification request under Section 154.
A 143(1) intimation comes with a response window, so don't ignore it. Reading it promptly, paying a correct demand or contesting a wrong one in time keeps things clean and prevents a small issue from escalating.
The automated result of processing your return — comparing your figures with the department's computation and your tax credits. It shows a refund due, a demand payable, or no change.
Only if it shows a demand or an adjustment you need to act on. If it's "no change", note any refund and do nothing; if there's a demand, pay it (if correct) or contest it on the portal in time.
Respond on the income tax portal disagreeing with the adjustment, and file a rectification under Section 154 for a genuine processing error. Act within the response window.
Got a 143(1) intimation with a demand you don't understand? Write to the firm and we'll read it and respond correctly.