What is a 143(1) income-tax notice?

⚡ Short answerA Section 143(1) intimation is an automated message the income-tax department sends after processing your ITR. It compares your return with its own computation and shows whether you have a refund, a demand, or no change. It is not a scrutiny notice — but if it shows a demand or mismatch, you must review and respond within 30 days.

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What it means

143(1) is issued for almost every return. It adjusts arithmetic errors, mismatched TDS, or incorrectly claimed deductions. A green 'no demand no refund' result means your return was accepted as filed.

If you disagree

Compare the intimation with your ITR and Form 26AS/AIS. If the adjustment is wrong, file a rectification request under Section 154 or respond to the demand on the portal within 30 days. If you agree with a demand, pay it to avoid interest.

Related questions

Is a 143(1) notice something to worry about?

Usually not — it is a routine processing intimation, not a scrutiny notice under Section 143(2). Only act if it shows a tax demand or a mismatch you disagree with.

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General information for AY 2026-27, not professional advice. Rules change with each Finance Act / notification and depend on your facts — verify with a licensed CA or advocate before acting.