How to Respond to a Section 143(1) Intimation
A Section 143(1) intimation shows how CPC processed your return — a refund, a demand, or no change. Learn how to read it and respond to proposed adjustments.
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.
Draft your 143-1 reply in minutes
Upload your notice — Yukti extracts the allegation, verifies your facts, and drafts a citation-backed reply.
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.