The email that scares everyone
A few weeks after filing, a password-protected PDF lands in your inbox: "Intimation under Section 143(1)". Your stomach drops. Relax, an intimation is not a scrutiny notice. It is an automated result from the Centralised Processing Centre (CPC).
What it actually is
When you file, CPC checks arithmetic, verifies your TDS against Form 26AS, and compares income. The 143(1) intimation reports the outcome.
| Outcome | What it means | Action |
|---|---|---|
| No difference | Your figures match CPC | None |
| Refund determined | You paid extra tax | None, await refund |
| Demand raised | CPC found a shortfall | Respond within 30 days |
Timing to know: a Section 143(1) intimation can be issued up to 9 months from the end of the financial year in which the return is filed (Source: Income Tax Act, Section 143(1)). No intimation in that window usually means the return is accepted as filed.
How to read it
The PDF has two columns: As provided by taxpayer and As computed under 143(1). Compare them line by line to spot exactly where CPC differs (often a missed TDS credit or a disallowed deduction).
If there is a demand (portal path)
- Log in at incometax.gov.in.
- Go to Pending Actions > Response to Outstanding Demand (or e-Proceedings).
- Choose Agree and pay via e-Pay Tax, or Disagree and file a rectification under Section 154 with your reason.
What you should do
Open the PDF (password is PAN in lowercase plus date of birth as DDMMYYYY), read both columns, and act only if the right column shows higher tax.
Common mistake
Panicking and ignoring it. A "no demand" intimation needs nothing; a demand ignored for 30 days starts attracting interest.
How LastMinute ITR helps
LastMinute ITR cross-checks your numbers against AIS and 26AS before you file, so your 143(1) is far more likely to bring a refund than a demand. Start at /file, import at /file/import/documents, and reconcile at /file/import/mismatch.
LastMinute ITR is a companion tool, not affiliated with the Income Tax Department. You file and e-verify your return yourself on incometax.gov.in.