Intimation u/s 143(1) is a summary of the details which you have submitted to the tax department and the details which department has considered while processing your return. Basically, the intimation u/s 143(1) contains the following information:

• Permanent Details of assessee like name, address etc
• Income Tax Return filing details like acknowledgement number, filing date etc
• Communication reference number
• Refund sequence number
• Tax Calculation as provided by you in the Return of Income
• Tax as Computed under section 143(1) {i.e. As per Department}

Basically, when a return is submitted to Income Tax Department, the department applies the following computerized checks as a part of its review procedure:

Arithmetical errors in the return.

• An incorrect claim, which is apparent from any information in the return. For example, if the deduction u/s 80C is claimed more than the maximum permissible deduction u/s section 80C i.e. Rs 1,50,000, the excess shall be disallowed and it will be reflected in your intimation u/s 143(1). Another example may be that rent income deducted from business income but same is not shown under Income from House Property.
• Disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return
• Comparison of Advance Tax, Self-assessment tax and TDS etc. from 26AS.
• Addition of income appearing in Form 26AS or Form 16A or Form 16 which is not included in ITR (it is applicable for returns filed upto AY 17-18)
• Claiming the losses for carry forward to next year when return is submitted after the due date / set off of losses of previous year where return was filed after the due date.
• Whether deduction under section 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID, 80-IE has been taken after the due date of Income Tax Return
• Calculation of Tax, Late filing fees and Interest etc.

After these checks, have been applied, then Income Tax Department Issues Intimation u/s 143(1) in the cases where there’s:

• Increase/decrease in Tax/Interest Payable, or
• Increase/decrease in Refund, or
• Adjustment that makes a change in the loss claimed

However, practically you can still receive it, even if your case does not fall in the above mentioned three criteria. It is seen practically that Intimation u/s 143(1) is sent to all taxpayers by the Income Tax Department.

Till when can I receive intimation u/s 143(1)?

Intimation u/s 143(1) can be issued only upto 1 year from the end of the financial year in which the return is filed, and not after that.

For example,

1. If you have filed your return for the year 2018-19 on 21.07.2019, then in that case, the financial year-end will be on 31st March 2020 and intimation can be issued till 1 year i.e. intimation u/s 143(1) can be issued for the FY 2018-19 only up to 31st March 2021.

2. Lastly, do not ignore this notice as you’re required to submit your response within 30 days of receipt of such notice, in case any action is required.

These intimations are auto-generated which are sent to the Email address provided by you at the time of filing income tax returns online / mail id given at the time of registration on income tax website. The sender of these mails is Central Processing Centre (CPC) with the sender id being [email protected] as the returns are processed at CPC only.

As technology is growing, so is the Income Tax Department. Now with the sending of Intimation u/s 143(1), a text message is also sent on the registered mobile number.