Intimation under Section 143(1): Key Details
If you are an Indian taxpayer, the Income Tax Department may send you an email or text message with the subject line “Intimation under Section 143(1).” People often wonder things like, “Did I make a mistake on my ITR?” or “What is this notice about?” or “How do I open this document and respond if needed?” If you want to know more about Section 143(1) of the Income Tax Act, the ITR notice password, and what to do if they do not match, read on.
Part 143(1) of the Income Tax Act
Section 143(1) is the first thing that needs to be done to process your Income Tax Return (ITR). The Income Tax Department does a basic check after you file your ITR to make sure:
- Correctness in math
- The right way to figure out taxes
- Review of TDS, TCS, and advance tax
- Form 26AS, AIS, or TIS salary information should be checked against it.
It is more like an automated matching process than a close look. This part offers an “intimation” of the outcome.
What Could Happen in a Case of Section 143(1) Public Notice?
Three main things could happen when you get a notice under this section:
- No Difference: The estimates made by the department match the return you filed. Nothing needs to be done. It’s just to make sure.
- Refund Determined: Based on their figures, the department has decided that you should get a refund. Good news!
- Demand Determined: There is a mistake, and you might have to pay more tax. This needs your immediate care.
How does the Notice Get Sent?
For Section 143(1), the notice is sent to the email address you gave and as an SMS to the phone number you gave. The subject line always says “Notification u/s 143(1) for PAN XXXXXX for AY YYYY-YY.”
The file is attached as a password-protected PDF, which is where a lot of people get stuck.
How can I get the PDF of the ITR notice?
To open the notification PDF, you will need your PAN (in lowercase) and either your date of birth (DOB) or the date your company was formed (if it’s a business).
Style for the password: pan (lowercase) + date of birth in style DDMMYYYY
What is your password? If your PAN is ABCDE1234F and your birthday is July 15, 1990, the password is abcde1234f15071990.
How to Read the Message Based on Section 143
There are two columns in the notice:
- Based on what the individual wrote on their Return of Income
- Based on what Section 143(1) says
Pay close attention to how the numbers in both columns compare. Important parts to go over:
- Money from different sources
- Claims for deductions
- Tax paid or TDS
- Total amount of tax due
- Demand or refund amount
Why 143(1) Notification of TDS Doesn’t Show Up in Form 26AS or AIS Most of the Time
- The deductor used the wrong PAN.
- Lost money from things like FD interest and stock sales
- Wrongly claimed tax breaks
- Adding or filing the wrong information
How to Respond?
Step 1: Look over your ITR again
Check your filed report against Form 26AS and AIS data to see if there are any mistakes.
Step 2: Say yes or no
You can answer on the e-Filing site for income tax.
According to what you agree with:
- Use Challan 280 to pay the tax that is still due.
- Change the information under “Response to Outstanding Demand.”
- Outline your reasons for not agreeing with the demand when you choose “Disagree with demand.” Offer proof.
- You can also ask for corrections under Section 154.
- When to give notice under Section 143(1)
What Will Happen If You Don’t Answer?
Here are some things that could happen if you do not pay your tax bill:
- Take the money out of your future returns
- Make more messages to you
- Start the healing process.
- It’s best to answer quickly, even if it’s just to clear up a confusion.
Get Started with TaxDunia
You have nothing to fear, it’s just an official message letting you know that your tax return has been received. If there is a match, see it as a chance to fix it before things get worse. Always make sure that the information on your Form 26AS and AIS is correct, and keep your PAN and date of birth close at hand. Reach out to TaxDunia to meet the compliance and file your returns timely to avoid getting notices under Income Tax Act.
