How to Respond to a Section 143(1) Intimation
An intimation under Section 143(1) is a processed computation, not an assessment — it adjusts arithmetical errors, incorrect claims apparent from the return, and mismatched credits. Where the adjustment was proposed under Section 143(1)(a), respond on the portal within thirty days. Where the intimation is already issued and is plainly wrong, apply for rectification under Section 154 or appeal under Section 246A.
What is this notice?
An intimation under Section 143(1) is generated after CPC processes your return. It compares your figures with the department's computation and shows a refund, a demand, or no change. Proposed adjustments are communicated first, and you can respond before they are finalised.
Common reasons it is issued
- Arithmetical errors or internally inconsistent entries
- Mismatch with Form 26AS / AIS / TDS credits
- Disallowed deductions or incorrectly claimed exemptions
How to reply — step by step
- Compare your return column with the 'as computed' column line by line.
- If the adjustment is wrong, respond on the e-filing portal with the correct figures and proof (26AS/AIS, challans, deduction evidence).
- If a genuine error slipped in, consider a revised return where still permissible.
- Track the outcome — an agreed adjustment closes; a contested one may proceed to scrutiny.
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Draft my reply free →Frequently asked questions
Is a 143(1) intimation a scrutiny notice?
No — it is an automated processing intimation. It only proposes adjustments; you can respond before they are confirmed.
Related notices
This page is general information, not legal advice. Every notice turns on its own facts — verify with a professional or draft a fact-checked reply on Yukti.