income-tax

Section 143(1): ITR Intimation

Understanding intimation under Section 143(1) after ITR filing, processing status, and tax refund.

GetYourCA Team
1 March 2025·Updated 9 April 20261 min read12.5K views

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.

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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