Filing of IT return

It is assessment of return

Intimation of iTR

Intimation under section 143(1) is sent to a taxpayer only in case any tax or interest is found payable or refundable or there is any increase/reduction in loss. The intimation would contain the details of the return filed by you and the computation as done by the income tax department.

Once the income tax department has processed your income tax return (ITR), it sends you an intimation notice under section 143(1) of the Income Tax Act. ... This process includes the checking of any arithmetical errors, internal inconsistencies, tax and interest calculation and verification of tax payment etc.