If you have filed your income tax return in India, the first official communication you are likely to receive is an intimation under Section 143(1) of the Income Tax Act. This is not a scrutiny notice and, in most cases, is nothing to worry about. It is simply the outcome of the automated processing of your return by the Centralised Processing Centre (CPC). This guide explains what a 143(1) intimation is, what it checks, the possible outcomes, how to open and read it, and how to respond if you disagree in 2026.<\/p>\n
The password for a 143(1) intimation order<\/p>\n
Your PAN in lower case<\/strong>, immediately followed by your date of birth in DDMMYYYY<\/strong> — no space, no slash, nothing in between.<\/p>\n PAN ABCDE1234E + DOB 1 January 2000 → abcde1234e01012000<\/strong><\/p>\n For a company, LLP, firm or HUF, use the date of incorporation<\/strong> in place of the date of birth, in the same DDMMYYYY format. If it will not open, the checklist below covers the six reasons it usually fails.<\/p>\n<\/div>\n An intimation under Section 143(1) is a preliminary, computer-generated assessment of your filed return. Once you file and verify your Income Tax Return (ITR), the CPC processes it electronically and compares the figures you reported with the data available to the department. The system then issues an intimation setting out how the department has computed your income and tax, placed side by side with your own computation.<\/p>\n It is important to understand that this is an automated process. There is no manual review of your case at this stage and no officer is questioning your return. The intimation is delivered to your registered email and is also available under the e-filing portal.<\/p>\n Under Section 143(1)(a), the CPC can make certain limited adjustments to the total income or loss declared. It does not re-examine the merits of your case; it only corrects specific, identifiable issues. These include:<\/p>\n Before making any adjustment that increases your liability, the CPC is required to give you an opportunity to respond, generally through an intimation seeking your explanation on the proposed adjustment.<\/p>\n After processing, the intimation will show one of three results. The following table summarises them.<\/p>\n The intimation is emailed as a password-protected PDF. The password is your PAN in lower case followed by your date of birth in DDMMYYYY format<\/strong>, with no space or special character between them.<\/p>\n For example, if your PAN is ABCDE1234E and your date of birth is 1 January 2000, the password is abcde1234e01012000<\/strong>. For a company or firm, use the date of incorporation in place of the date of birth.<\/p>\n Almost every failed attempt comes down to one of these. Work through them in order.<\/p>\n If it still will not open, download the order again rather than retrying the emailed copy. On the income tax e-filing portal it sits under e-File → Income Tax Returns → View Filed Returns<\/strong>, against the relevant assessment year. The same password rule applies to the fresh download, but a corrupted or partially downloaded attachment is a surprisingly common cause.<\/p>\n When the return status trail shows the intimation as issued and delivered, it means the department has despatched it to the email address and postal address on record and treats it as served. It does not mean you have read it, and it does not wait for you to.<\/p>\n This matters because the response windows — agreeing, disagreeing, or filing a rectification — run from the intimation itself, not from the day you happened to open the email. If the status says delivered and nothing reached your inbox, check the spam folder and the email address in your e-filing profile, then download the order from the portal. Do not wait for a second copy; one is not sent.<\/p>\n An intimation under Section 143(1) can be issued only up to nine months from the end of the financial year in which the return is filed<\/strong>. For instance, if you file your return during the financial year 2025-26 (that is, by 31 March 2026), the CPC can send the intimation up to 31 December 2026. If no intimation is issued within this period, the acknowledgement of the return (ITR-V) is treated as the deemed intimation and the return is considered accepted as filed.<\/p>\n What you do next depends on whether you accept the department’s computation.<\/p>\n Where a demand is raised and you agree with it, log in to the e-filing portal, go to Pending Actions > Response to Outstanding Demand<\/em>, and submit your agreement. Pay the amount using the correct challan, selecting the minor head for tax on regular assessment (400)<\/strong> rather than self-assessment tax.<\/p>\n If the adjustment is proposed under Section 143(1)(a), you will usually see it under Pending Actions > e-Proceedings<\/em> or the e-assessment section. Open the notice, review the mismatch, select the appropriate response from the dropdown, give your reasons and attach supporting documents, and submit within the time allowed (commonly 30 days). If you notice a genuine mistake of your own, you may instead file a revised return, provided the deadline for revision has not passed.<\/p>\nWhat is an intimation under Section 143(1)?<\/h2>\n
What does the CPC check during processing?<\/h2>\n
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Possible outcomes of a 143(1) intimation<\/h2>\n
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\n Outcome<\/th>\n What it means<\/th>\n What you should do<\/th>\n<\/tr>\n \n No demand, no refund<\/td>\n Your return is accepted as filed; the department’s computation matches yours.<\/td>\n Retain the intimation for your records. No action needed.<\/td>\n<\/tr>\n \n Refund due<\/td>\n You have paid more tax than payable. A refund is determined (usually processed only if it is Rs 100 or more).<\/td>\n Ensure your bank account is pre-validated so the refund can be credited.<\/td>\n<\/tr>\n \n Demand payable<\/td>\n The department has computed a higher tax than you paid, after adjustments.<\/td>\n Review the reason, then pay if you agree or contest it if you disagree.<\/td>\n<\/tr>\n<\/table>\n How to open the 143(1) intimation (password)<\/h2>\n
If the intimation password is not working<\/h2>\n
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What “intimation delivered” means on your return status<\/h2>\n
Time limit for issuing the intimation<\/h2>\n
How to respond: agree or disagree<\/h2>\n
If you agree<\/h3>\n
If you disagree<\/h3>\n