# Section 143(1) Intimation & Adjustment Reply

> A Section 143(1) intimation is the result of automated processing of your income-tax return at CPC: it shows whether your return was accepted as filed, resulted in a refund, or created a demand because of 'prima facie' adjustments such as arithmetical errors, claims inconsistent with the return or mismatches with Form 26AS, AIS or Form 16. Before an adjustment is made you get a proposal and a chance to respond; if a wrong demand is raised, it is corrected by rectification under Section 154 or, within time, a revised return.

Practice: Tax Notices & Litigation — https://www.industax.com/services/tax-litigation/

Most 143(1) problems come from mismatches — TDS claimed that doesn't appear in Form 26AS, income in the AIS not reported, deductions that the employer didn't report, or a loss claimed in a belated return. The intimation's comparison table shows exactly which figure changed.

If the department proposes an adjustment under Section 143(1)(a), you can agree or disagree with reasons on the e-filing portal within the time allowed. If the intimation is already issued with a wrong demand, the fix is usually a rectification request — not simply paying it.

We read the intimation against your return and source documents, decide whether to accept, rectify, revise or ask the deductor to correct their TDS statement, and file the response.

## Key facts

| Item | Detail |
| --- | --- |
| What it is | Result of processing the return at CPC (Section 143(1), Income-tax Act, 1961) |
| Possible outcomes | No demand/refund, refund, or demand |
| Before adjustment | Proposal under 143(1)(a) with an opportunity to respond online |
| Typical causes | 26AS/AIS/Form 16 mismatch, wrong deduction claims, arithmetical errors |
| Fix for a wrong demand | Rectification under Section 154 or revised return (if within time) |

## Who needs this

- Salaried taxpayers whose deductions or TDS were adjusted
- Taxpayers with an unexpected demand after filing
- Businesses with TDS credit mismatches
- NRIs whose TDS credit or DTAA claim was not allowed

## What's included

- Line-by-line reading of the intimation vs your return
- Root cause: your error, deductor's error or department's error
- Online response to proposed adjustments
- Rectification or revised return where needed
- Follow-up with deductors for TDS corrections

## Documents

- Intimation PDF (password: PAN + date of birth)
- Filed ITR and computation
- Form 16 / 16A, Form 26AS and AIS
- Proofs of deductions claimed

## Process

1. **Read** — We compare the intimation's figures with your return.
2. **Diagnose** — Mismatch traced to its source.
3. **Respond** — Agree, disagree with reasons, rectify or revise.
4. **Close** — We track the revised intimation or refund.

## FAQs

### Is a 143(1) intimation a scrutiny notice?

No. It is the automated processing result of your return. Scrutiny is a separate assessment started by a notice under Section 143(2).

### Should I pay the demand shown in a 143(1) intimation?

Only if it is correct. If it arises from a mismatch or a wrongly disallowed claim, file a rectification or respond with reasons instead of paying.

### How do I open the intimation PDF?

The password is your PAN in lowercase followed by your date of birth in DDMMYYYY format.

### My employer didn't report my deduction. What can I do?

Keep the proof and disagree with the adjustment or file a rectification; the claim is allowable if you are eligible, even if Form 16 doesn't show it.

## Official sources

- Income Tax e-Filing portal (e-Proceedings): https://www.incometax.gov.in/
- Income Tax Department — Acts, rules and circulars: https://incometaxindia.gov.in/

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This is general information, not advice for your specific facts.