Intimation u/s 143(1)
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}
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
Password for Open Intimation Order
The Section 143(1) intimation is password-protected. To open the file on your device enter your PAN in lowercase, followed by your date of birth in DDMMYYYY format. For example, if your PAN is ABCDE4321F and your birth date is 22/04/1993, the password to unlock the notification will be “abcde4321f022041993.”
Check points In section 143(1)
- The intimation has your name on it.
- The Intimation has document identification number
- All Incomes are considered properly under the appropriate head and Income of one head is not considered under another head or repeated elsewhere.
- The deductions you have claimed under 80C and other sections of chapter VI A are considered.
- TDS/TCS claimed, Advance Tax paid and Self-Assessment Tax paid in the computation by CPC.
Any relief u/s 89, 90/90A/91 or any rebate claimed/ allowable is considered in the Intimation.
Steps for How to give new request for Intimation in Income Tax Portal:
Step-1 Log in to Income tax portal
Step-2 Click on View Returns and Forms
Step-3 Select income tax returns
Step-4 Click on the acknowledgment number for which you want to get the information and for which the ITR has been processed
Step-5 Click on intimation and the intimation in pdf attachment will download