Your 143(1) intimation — decoded, explained, with documents you need to respond.
Understand what CPC adjusted in your return, why the demand or refund changed, which documents prove your position, and whether to accept, file rectification under section 154, or appeal.
Understanding 143(1) Intimations
Every income tax return filed in India is first processed by the Centralised Processing Centre (CPC). This is automated — no Assessing Officer reviews your return at this stage. The CPC's computer compares your declared figures against data it already holds: TDS from Form 26AS, income reported in AIS (Annual Information Statement), and arithmetic checks on your deductions. The result is the 143(1) intimation.
The intimation must be sent within 9 months from the end of the financial year in which you filed. For a return filed in July 2025 (FY 2025-26), the CPC has until 31 December 2026 to issue the intimation. If you receive nothing, your return is deemed accepted as filed.
Common Adjustments and Why They Happen
TDS mismatch is the most common. Your employer or bank filed a TDS return with one PAN or amount, and your ITR shows a different figure. The gap usually traces back to a PAN error in the TDS return, a timing difference (Q4 TDS filed late), or TDS from a previous employer not reflected. The fix is to get the deductor to file a correction return.
Section 80C excess claim happens when the total of LIC, PPF, ELSS, tuition, housing loan principal, and other 80C items exceeds Rs 1.5 lakh. CPC caps it at the statutory limit.
Income additions from AIS are increasingly common since CPC started cross-referencing AIS data from FY 2021-22 onwards. Banks report interest, mutual funds report redemptions, and if those amounts are missing from your ITR, CPC adds them.
Interest under sections 234A, 234B, 234C is mandatory and computed automatically. 234A is for late filing, 234B is for failure to pay 90% of tax as advance tax, and 234C is for shortfall in quarterly installments. These are not discretionary — if the conditions are met, the interest is levied.
Frequently Asked Questions
What is the password for my 143(1) intimation PDF?
The password is your PAN in lowercase followed by your date of birth in DDMMYYYY format, with no spaces or separators. For example, PAN ABCDE1234F and DOB 15 March 1985 gives abcde1234f15031985. This format applies to all Income Tax Department password-protected PDFs.
What is the difference between a 143(1) intimation and a 143(2) scrutiny notice?
A 143(1) intimation is automated processing by CPC — no human reviews your return. It checks arithmetic and matches data from 26AS/AIS. A 143(2) notice is formal scrutiny by an Assessing Officer who examines your return, requests documents, and may conduct hearings. Less than 1% of returns are selected for 143(2) scrutiny. A 143(1) intimation does not mean you are under scrutiny.
How do I file rectification under section 154?
Log in to the Income Tax Portal → e-File → Rectification → select the assessment year → choose the rectification type (Tax Credit Mismatch for TDS issues, or Reprocess the Return for income/deduction issues). Attach supporting documents. You have 4 years from the end of the financial year in which the order was passed. CPC typically processes rectification requests within 1-3 months.
Should I pay the demand even if I disagree?
If you partially agree, pay the undisputed portion immediately to stop interest accrual under section 220(2) at 1% per month. For the disputed portion, file rectification. If the demand is entirely wrong, you can file rectification without paying — but note that outstanding demands may affect your refunds in future years (the department can adjust pending refunds against demands). For demands above Rs 1 lakh, consider filing a formal appeal under section 246A within 30 days.
Why was my HRA exemption disallowed?
CPC disallows HRA when: (1) your employer did not report HRA as a separate component in Form 16 Part B, (2) you claimed HRA but did not furnish landlord PAN for annual rent exceeding Rs 1 lakh, (3) the computation exceeds the three-part HRA limit (actual HRA received, rent paid minus 10% of salary, or 50%/40% of salary for metro/non-metro). If your employer reported HRA correctly in Form 16 and you have rent receipts + landlord PAN, file rectification with these as supporting documents.
My TDS is correct but CPC shows less — what happened?
This usually means the deductor's TDS return has an error — wrong PAN, wrong amount, or the quarterly return was not filed/processed. Check your Form 26AS and AIS on the Income Tax Portal. If the TDS is missing from 26AS, contact your employer or bank and ask them to file a correction return with the correct PAN and amount. Once the corrected return is processed, the TDS will reflect in 26AS and you can file rectification under section 154.
What documents should I keep after receiving a 143(1) intimation?
Keep the intimation PDF, the original ITR filed (XML or PDF acknowledgement), Form 16, all TDS certificates (Form 16A), investment proofs for 80C/80D/80E, rent receipts + landlord PAN for HRA, bank statements showing interest income, capital gains statements from brokers, and the AIS downloaded at the time of filing. Under the Income Tax Act, retain these for a minimum of 7 years from the end of the relevant assessment year (10 years if reassessment is initiated, 16 years for foreign assets under the Black Money Act).
Can CPC add income that I did not declare?
Yes, since FY 2021-22 CPC cross-references your ITR against the Annual Information Statement (AIS). If a bank reported interest, a mutual fund reported capital gains, or a buyer reported a property transaction — and that income is not in your ITR — CPC may add it. Check your AIS on the Income Tax Portal. If the AIS entry is wrong (duplicate, incorrect PAN mapping), file an AIS correction with the reporting entity, then request rectification.