What is 143(1)

Form 143(1) is an intimation issued by the Income Tax Department of India. It is sent to taxpayers after their income tax return (ITR) has been processed. The intimation provides details regarding the outcome of the processing. It confirmation that the return has been received and processed tentatively.

Yes, a request for rectification can be submitted on the e-Filing portal if there is any mistake apparent from record, in an Intimation issued u/s 143(1).

Section 143(1) is an automated intimation that the CPC (Centralised Processing Centre) sends after your ITR has been processed. It is NOT a scrutiny notice.

The intimation can have three outcomes:

1. REFUND DETERMINED: Tax department calculated the same or less tax than you declared. A refund will be issued. No action needed.

2. DEMAND RAISED: CPC has calculated more tax than you declared and is asking you to pay the difference. This can happen due to TDS mismatch, arithmetic errors, or claims being rejected. You need to REVIEW and either pay, or file a Rectification Request if there is an error.

3. NO DEMAND NO REFUND: CPC agrees with your calculation. No further action needed unless you want to claim a refund you missed.

IMPORTANT: If you receive a demand under 143(1), respond within 30 days of the date of intimation. Log in to the e-filing portal, go to Pending Actions > Response to Outstanding Demand, and either agree and pay or disagree with a reason.

Do NOT confuse this with a scrutiny notice (143(2)) which is an actual audit. 143(1) is automated and is first-level processing only.

This [Section 143(1) intimation guide](https://taxgarden.in/blog/section-143-1-intimation-cpc-processing-demand-refund-india) explains all three types with examples and what to do for each.