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Imcome tax

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(Querist)
30 August 2014 what is intimation under section 143(1)
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Rupesh Jain

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Rupesh Jain (Expert)
30 August 2014 intimation of retrun filed by you regarding the demand/refund/ of any query asked by ito regarding the return filed by you
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CA. Mayur M. Mamtora

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CA. Mayur M. Mamtora (Expert)
31 August 2014 intimation u/s 143(1) means your return has been processed at income tax dept and it will show the net amount of refund payable to you or any demand outstanding from you.

it will consider any arithmetical error or wrong claim made by you and will show a comparison of income and tax liability as per your return and as per income tax department's calculations

if your intimation shows any demand and you agree to it, then you will have to pay it...and if you do not agree then you have to make a rectification application u/s 154

if there is a refund, then withing few days you will receive the refund
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