Sec (143)1 of Income tax act:

It is an automated message that intimates the tax payer to know about the errors that are occurred in his/her filing.

It also lets the tax payer to find if there is any interest to be payable by him/her.

If a taxpayer does not receive any intimation within the period, it simply means that there are no adjustments to be made in the return filed by the taxpayer and no change in tax liability/refund.

Intimation under section (143)1 will be issued in following cases:

  • If there is any arithmetical error in the return.

  • If any deduction exceeds the maximum limit allowed.

  • Any other additional income reported in form 26AS or AIS, which is not included in the tax return filed by the tax payer.

  • An incorrect claim, if such claim is wrong in the tax return filed.

Responding to Intimation notice under section (143)1

Step 1: Log in to Income Tax Department E-Filing website.

Step 2: Click on the E-Proceedings tab and select E-Assessment/Proceedings.

Step 3: Select Prima Facie Adjustment u/s 143(1)(a).

Step 4: You will see the details of the notice received. Click on Submit to begin the process of submitting the response.

Step 5: You will now see the list of all mismatches identified.

Step 6: In case you have any specific information or explanation, enter the same in the remarks.

Step 7: Submit any supporting documents regarding the difference in the amounts, before you submit your response.

Step 8: Click on “Submit”. Once the response is submitted, an acknowledgement will be provided.