Section 143 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
A Section 143(1) intimation is an automated summary after your return is processed. Here is what it means and what to do.
What it shows
- A comparison of your figures with the department's computation
- Any refund due, tax payable, or no change
- Adjustments for arithmetical errors or mismatches
What to do
- If it matches and shows a refund/no demand — no action needed
- If there is a demand you disagree with — file a rectification (154) or response
- If you spot an error — file a revised return where possible
Note
It is an intimation, not a scrutiny — but respond to any demand within the time allowed.
Frequently Asked Questions
What is a 143(1) intimation?
An automated summary comparing your return with the department's computation after processing.
Do I need to act on a 143(1) intimation?
Only if it shows a demand or error you disagree with.
How do I contest a 143(1) demand?
File a rectification under Section 154 or an online response.
Is 143(1) a scrutiny?
No — it is an automated intimation, not a scrutiny.
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