What is the deadline to respond to a 143(1) notice?

If a tax demand is raised, you generally have 30 days from receipt to either pay it or file a rectification request under Section 154 if you disagree. Ignoring it leads to interest under Section 220(2).

Why did I get a 143(1) intimation with a demand?

Common reasons are a mismatch between the TDS you claimed and Form 26AS/AIS, an arithmetic error, a disallowed deduction, or income reported in AIS but missed in your return.

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Income Tax Notice under Section 143(1): What It Means & What To Do

Q: Is a 143(1) intimation a scrutiny notice?

No. A Section 143(1) intimation is an automated summary of how the Income Tax Department processed your return. It is not a scrutiny assessment. It simply compares your figures with theirs and shows a refund, a demand, or 'no change'.

Updated 6 June 2026 · 5 min read · By KyaTax

Receiving an email from the Income Tax Department with the subject "Intimation u/s 143(1)" makes most people panic. The good news: in most cases it is not a scrutiny notice and is completely routine. This guide explains exactly what it means, why you got it, and what to do next.

What is a Section 143(1) intimation?

After you file your Income Tax Return (ITR), the department's system automatically processes it. A Section 143(1) intimation is the result of that automated check. It compares the figures in your return with the data the department has (Form 26AS, AIS, TIS) and arrives at one of three outcomes:

Outcome	What it means
✅ No change / Refund	Your return is accepted as filed; a refund (if any) will be issued.
💰 Refund determined	You paid more tax than required — a refund is being processed.
⚠️ Demand raised	The department's calculation shows additional tax payable.

Why did you receive a demand under 143(1)?

If your intimation shows a tax demand, the most common reasons are:

TDS mismatch — the TDS you claimed doesn't match Form 26AS / AIS (the biggest single cause).
Income missed — interest, dividend or capital gains shown in your AIS but not declared in your ITR.
Disallowed deduction — a deduction claimed under 80C/80D etc. that couldn't be verified.
Arithmetic / data-entry error in the return.

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What to do — step by step

Don't panic. Read the intimation fully — it states the AY, the computation, and the amount (refund or demand).
Verify with 26AS & AIS. Log in to incometax.gov.in and compare your TDS and income with what's on record.
If the demand is correct → pay it within 30 days to avoid interest under Section 220(2) (1% per month).
If you disagree → file a rectification request under Section 154 online, attaching proof (e.g., correct TDS certificate).
Keep records of your response and any payment challan.

⏰ Deadline matters. A demand left unpaid and un-disputed past 30 days starts accruing interest and can later lead to recovery action. Act early.

Frequently asked questions

Is a 143(1) intimation a scrutiny notice?

No. It is an automated processing summary, not a scrutiny assessment under Section 143(3).

What if I ignore it?

If there's a demand, interest accrues and recovery proceedings can follow. If it's just a refund/no-change, no action is needed.

Can KyaTax help me respond?

Yes — use the free AI Notice Decoder to understand it instantly, or talk to our team for full notice-handling support.

Need a human to handle it end-to-end?

Our experts review the notice, draft the reply and respond on your behalf.

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