Section 143(1) is the standard CPC intimation processed after every ITR. May show refund due, demand, or no-difference. 30 days to respond if you disagree.
What is Section 143(1)?
Section 143(1) is an automated intimation generated by the Centralised Processing Centre (CPC) after processing your ITR. It compares your filed return with the IT department's data (Form 26AS, AIS) and shows one of four outcomes: (a) No demand, no refund — return accepted as filed; (b) Refund — credit due; (c) Demand — additional tax payable; (d) Loss adjustment.
Consequences if ignored
If demand raised + ignored: penalty u/s 234A (1% per month interest), eventual tax recovery from refunds, bank attachment, prosecution u/s 276C in severe cases.
Get a CA reply — ₹2,999 — intimation review + reply / rectification filing
Upload the notice. A CA who has handled similar cases will draft your reply and file on the portal.
Routine processing of every ITR
TDS mismatch between your return and 26AS
Income mismatch with AIS data
Arithmetic error in your return
Disallowed deduction (e.g., 80C without proof)
Action plan
Read the intimation carefully
Compare line-by-line with your ITR. The CPC computation is on the right.
If you agree with refund
No action needed. Refund will be credited in 30-45 days.
If you agree with demand
Pay via Challan 280 within 30 days to avoid 1% per month interest.
If you disagree
File rectification under Section 154 OR file revised return u/s 139(5) if within deadline. We handle both.
No — 143(1) is automated intimation. Scrutiny is 143(2), which requires response within 30 days and full document submission.
Yes — file rectification u/s 154 within 4 years if you can show CPC made an arithmetic / data error. We do this for ₹2,999.
Common. File grievance on incometax.gov.in. CPC typically credits in 30-45 days; if delayed beyond 90 days, 6% interest u/s 244A is added.
Prevent next time