Unable to complete your ITR filing?
An intimation under section 143(1) is generated when the Income Tax Department processes a filed return through preliminary checks. It may confirm the return as filed, determine a refund, raise a demand or make specified adjustments. It is not the same as a detailed scrutiny assessment.
Before making certain adjustments, the Department sends a communication and generally allows 30 days for response. A clear response with supporting reconciliation can prevent an incorrect adjustment from becoming final.
Adjustments that may be made
- arithmetic errors in the return;
- an incorrect claim apparent from information in the return;
- disallowance of a loss claimed through a return filed after the applicable due date;
- disallowance indicated in the tax-audit report but not considered in the return;
- disallowance of specified deductions claimed after the applicable return-filing deadline; and
- specified income appearing in Form 26AS, Form 16 or Form 16A but not included in the return, where the relevant statutory condition applies.
Salary discrepancy: what to check
Where the proposed adjustment concerns salary, compare the return with:
- Form 16 from every employer;
- gross salary, exempt allowances, perquisites and taxable salary;
- standard deduction and professional tax claimed;
- Form 26AS and AIS/TIS entries;
- relief under section 89 and whether Form 10E was filed; and
- salary reported after a job change or by multiple employers.
A mismatch does not always mean that the return is wrong. For example, AIS may contain duplicate or stale information. Respond using the correct legal treatment and attach a concise reconciliation instead of merely repeating the return figures.
How to respond to a proposed adjustment
- Sign in to the Income-tax e-Filing portal.
- Open Pending Actions > e-Proceedings > For Your Action.
- Open the communication and note the assessment year, adjustment reason and response deadline.
- Select the relevant response for each adjustment and provide a factual explanation.
- Upload supporting documents such as Form 16, computation, challan, audit report or reconciliation.
- Submit the response and save the acknowledgement.
A submitted e-Proceedings response may not be editable. Review each answer and attachment before final submission.
After the final intimation
| Result | Practical action |
|---|---|
| No demand and no refund | Keep the intimation and verify that the processed figures match the return. |
| Refund determined | Check bank-account validation and track the return/refund status. |
| Demand accepted | Pay through the portal and retain the challan and transaction details. |
| Demand already paid | Respond to the outstanding demand using the challan particulars. |
| Demand disputed | Submit a full or partial disagreement with reasons and evidence. |
| Apparent processing mistake | Consider rectification under section 154, subject to eligibility. |
| Return itself contains an error | Consider a revised or other legally available return remedy within the applicable time limit. |
Time limit for processing
Under the current statutory framework, an intimation cannot ordinarily be sent after nine months from the end of the financial year in which the return is furnished, subject to the applicable law and any valid amendment.
Income-tax Act, 2025 mapping
Section 143(1) of the 1961 Act corresponds broadly to section 270 of the Income-tax Act, 2025. Section 270 applies for Tax Year 2026-27. Processing of FY 2025-26/AY 2026-27 returns continues under section 143(1) of the 1961 Act.
Common mistakes
- Treating the proposal as a final demand and paying without checking it.
- Missing the 30-day response window.
- Responding without a reconciliation.
- Using rectification to raise a debatable legal claim rather than correct an apparent record error.
- Ignoring the outstanding-demand response after making payment.
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