Section 143(1): ITR Intimation
What is 143(1)?#
Intimation after ITR processing by CPC.
What It Contains#
- Tax computation
- Interest calculation
- Refund details
- Demand (if any)
Timeline#
- Up to 9 months from filing
Types of Outcome#
No Demand, No Refund#
- ITR processed successfully
Tax Refund#
- Refund credited to bank
- Mode: NEFT/RTGS
Tax Demand#
- Pay within 30 days
- Interest if delayed
Discrepancy#
If mismatch found:
- Additional verification
- Notice under 143(1)(a)
- May require response
Conclusion#
143(1) shows ITR processing status.