143(1), defective returns, AIS mismatches, e-campaign alerts and reopening notices, explained calmly.
Last updated 2026-06-15 · Covers FY 2025-26 and FY 2026-27
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No — a 143(1) intimation is usually a processing summary, not a reason to panic. Compare the income, deductions, TDS and tax payable/refund shown in the intimation with your filed return. If it matches, keep it on record. If it creates a demand or reduces a refund, check the mismatch reason before paying or responding.
Do not ignore it, but do not pay blindly either. First reconcile the demand with the return, Form 26AS/AIS and the intimation. If the department's processing is wrong, the usual routes are an online response, rectification request or appeal, depending on the issue and deadline.
Do not ignore it, but do not pay blindly either. First reconcile the demand with the return, Form 26AS/AIS and the intimation. If the department's processing is wrong, the usual routes are an online response, rectification request or appeal, depending on the issue and deadline.
A defective-return notice means the return is incomplete or inconsistent and must be corrected on the portal. Common triggers include missing schedules, inconsistent income figures, audit-report issues or wrong ITR form. The response window is time-bound, so download the notice, identify the defect code and upload the corrected response before the deadline.
A defective-return notice means the return is incomplete or inconsistent and must be corrected on the portal. Common triggers include missing schedules, inconsistent income figures, audit-report issues or wrong ITR form. The response window is time-bound, so download the notice, identify the defect code and upload the corrected response before the deadline.
A defective-return notice means the return is incomplete or inconsistent and must be corrected on the portal. Common triggers include missing schedules, inconsistent income figures, audit-report issues or wrong ITR form. The response window is time-bound, so download the notice, identify the defect code and upload the corrected response before the deadline.
Treat AIS/e-campaign alerts as mismatch checks, not automatic tax demands. If the information belongs to you, reconcile it with the return. If it is wrong or duplicated, give AIS feedback and keep evidence. Ignoring a genuine mismatch can lead to further questions later.
Treat AIS/e-campaign alerts as mismatch checks, not automatic tax demands. If the information belongs to you, reconcile it with the return. If it is wrong or duplicated, give AIS feedback and keep evidence. Ignoring a genuine mismatch can lead to further questions later.
Treat AIS/e-campaign alerts as mismatch checks, not automatic tax demands. If the information belongs to you, reconcile it with the return. If it is wrong or duplicated, give AIS feedback and keep evidence. Ignoring a genuine mismatch can lead to further questions later.
142(1) is an enquiry/information notice; 148 is a reassessment/reopening notice. The response strategy is different: 142(1) usually asks for a return, documents or explanations, while 148 can reopen an assessment year subject to statutory safeguards and time limits under the applicable Act.
Respond through the income-tax portal and keep a complete trail. Most notices/intimations are visible under e-Proceedings or related portal tabs, even if an email or SMS alerted you first. Save the notice PDF, acknowledgement, submitted documents and any follow-up order.
142(1) is an enquiry/information notice; 148 is a reassessment/reopening notice. The response strategy is different: 142(1) usually asks for a return, documents or explanations, while 148 can reopen an assessment year subject to statutory safeguards and time limits under the applicable Act.
Respond through the income-tax portal and keep a complete trail. Most notices/intimations are visible under e-Proceedings or related portal tabs, even if an email or SMS alerted you first. Save the notice PDF, acknowledgement, submitted documents and any follow-up order.
Respond through the income-tax portal and keep a complete trail. Most notices/intimations are visible under e-Proceedings or related portal tabs, even if an email or SMS alerted you first. Save the notice PDF, acknowledgement, submitted documents and any follow-up order.
Respond through the income-tax portal and keep a complete trail. Most notices/intimations are visible under e-Proceedings or related portal tabs, even if an email or SMS alerted you first. Save the notice PDF, acknowledgement, submitted documents and any follow-up order.
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