Section 143(1) · Intimation after processing of return
Your ITR has been processed — here's what that email means.
- Issued by
- CPC, Bengaluru
- Time-limit
- 9 months from end of FY return is filed
- Possible outcome
- Refund / Demand / Nil
- Response
- Online — agree or disagree
In plain English
Once you file your return, the Centralised Processing Centre runs basic checks and sends you an 'intimation' u/s 143(1). It either says 'no demand, no refund', confirms a refund, or asks for more tax. Don't panic — it's not a scrutiny notice.
| Meaning | Number |
|---|---|
| Time-limit | 9 months from end of FY return is filed |
Adjustments that CPC can make
- Arithmetical errors — Wrong totals, addition mistakes
- Incorrect claim apparent from the return — E.g., wrong rate
- Disallowance of loss — If return is belated and loss not allowed to carry forward
- Mismatch with Form 26AS / AIS — Income or TDS mismatch
- Disallowance of deduction — Where statutory limit exceeded
What this section covers
Section 143(1) is the first step of return processing. The Centralised Processing Centre (CPC, Bengaluru) electronically processes the return and computes total income or loss after making only specific adjustments — arithmetical errors, incorrect claims apparent from the return, disallowance of loss in a belated return, disallowance of expenditure not allowable, and mismatch with Form 26AS/AIS (after giving the taxpayer 30 days to respond). The intimation must be sent within 9 months from the end of the financial year in which the return is filed. The taxpayer can agree, partially agree or disagree online and may then need to file a rectification request u/s 154 if needed.
The legal text
“Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments…”
Old Act vs New Act
| Aspect | Act, 1961 | Act, 2025 |
|---|---|---|
| Section | 143(1) | 270 |
| Topic | Intimation after processing of return | |
| Verdict | Renumbered — process retained | |
| Notes | Restated as Section 270 under the Income-tax Act, 2025. Scope of adjustments and the 9-month processing window are retained. | |
Common confusion
An intimation u/s 143(1) is NOT a scrutiny notice. Scrutiny is a separate process u/s 143(2). Most 143(1) intimations are 'no demand, no refund' and only confirm that the return was accepted as filed.
Who should know this
Related sections
Based on the official Income-tax Act, 1961 and the published Income-tax Act, 2025 as available on the Income Tax Department website. Always verify against the published Act and consult a qualified professional.