Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
What it is
After you file, the return is processed automatically and you receive a Section 143(1) intimation by email. It checks for arithmetical errors, mismatches with 26AS/AIS, and obvious inconsistencies, then states the result. Most taxpayers get one every year — it is routine, not an audit.
The three outcomes
The intimation shows either: no demand, no refund (your figures matched); a refund (your tax/TDS was over-paid); or a demand (the department computed more tax). If it is a demand or a reduced refund, the intimation explains the adjustment — often a TDS mismatch or a disallowed deduction. Check it against your own computation before accepting.
What to do — an example
Example: your intimation shows a ₹12,000 demand because some TDS wasn’t matched. If the TDS is genuinely in your 26AS, you can file a rectification or respond disagreeing, attaching proof; if the department is right, you pay. Don’t ignore it — an unanswered demand can grow with interest and become a recovery action. Our team can review and respond.