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Section 143(1) Intimation — CPC Processing Notice

Section 143(1) is an automated intimation from CPC Bengaluru after processing your income tax return. It shows adjustments made, tax payable, or refund due. This is the most common notice type received by taxpayers in India.

Response Deadline
30 days from date of service (for demand payment)
Extension
Not available
New IT Act
Section 143(1)

What Does This Notice Mean?

This is not a scrutiny notice. The CPC has processed your return and found differences between your filed return and the data available with the department (TDS records, SFT data, etc.). The intimation shows the original and revised computation. If there is a demand, you must respond within 30 days.

Common Triggers

  • Mismatch between TDS claimed and Form 26AS/AIS data
  • Arithmetical errors in the return
  • Incorrect claim of exemptions or deductions
  • Income not matching AIS/TIS data
  • Late filing fee under Section 234F not paid
  • Interest under 234A/234B/234C not computed correctly

How to Respond

  1. 1Download the intimation from the e-filing portal under "e-Proceedings"
  2. 2Compare the CPC computation with your filed return line by line
  3. 3Check Form 26AS and AIS for TDS/TCS credit mismatches
  4. 4If the adjustment is correct, pay the demand within 30 days
  5. 5If incorrect, file a rectification request under Section 154 online
  6. 6For TDS mismatches, ensure the deductor has filed their TDS return correctly

Consequences of Non-Compliance

If demand is not paid within 30 days, interest under Section 220(2) accrues at 1% per month. The department may initiate recovery proceedings including bank account attachment.

Frequently Asked Questions

What is a Section 143(1) intimation?

A Section 143(1) intimation is an automated notice from CPC Bengaluru sent after processing your income tax return. It shows any adjustments made to your return, the final tax computation, and whether you have a refund due or additional tax to pay.

Is a 143(1) intimation the same as a scrutiny notice?

No. A 143(1) intimation is automated processing by CPC, not a scrutiny. Scrutiny assessment is under Section 143(3) where an Assessing Officer examines your return in detail.

How do I respond to a 143(1) demand?

If the demand is correct, pay it within 30 days. If incorrect, file a rectification under Section 154 through the e-filing portal. Common reasons for incorrect demands include TDS credit mismatches and wrong data in AIS.

Related Sections

Section 154
Rectification
Section 156
Demand Notice
Section 234A
Late Filing Interest
Section 234B
Advance Tax Default Interest
Section 234C
Advance Tax Deferment Interest
Section 245
Refund Set Off

Detailed Guides

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Disclaimer: This content is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified Chartered Accountant or tax professional for advice specific to your situation. AI-generated content should be reviewed by a professional before use.