Intimation under section 143(1) - Income Tax

Intimation received u/s 143(1) is not a Notice but a communication received from the income tax department. Once the assessee files his income tax return, the income tax department does a preliminary assessment. This includes verifying arithmetical errors, any incorrect claim in the return, the difference in tax calculation, verification of tax payment etc. This letter basically matches the calculations in the Income Tax Return filed with the calculations computed by the income tax department.

How will I receive Intimation u/s 143(1)?

Communication on Email

• The system auto-generates the intimation u/s 143(1) and communicates to the assessee on the email entered while filing the income tax return

• The sender of these email is CPC i.e. Central Processing Centre and the sender’s email is intimations@cpc.gov.in

• The subject of the email is ‘Intimation U/S 143(1) for PAN BCFxxxxx8D AY:2020-21‘. The PAN and AY (Assessment Year) would be different in each case

• The intimation is attached to the email in a pdf format. It is password protected. The password to open is PAN in lower case and the date of birth in ddmmyyyy format. Eg: aagpr1212a02101980 for PAN: AAGPR1212A and DOB: 02/10/1980

Communication on SMS

• The system auto-generates the intimation u/s 143(1) and communicates to the assessee on the mobile entered while filing the income tax return

The income tax department can send intimation u/s 143(1) within one year from the end of the financial year in which the return is filed.