Answer

1. F

   Facts

   An intimation under Sec 143(1) is the computer summary CPC sends after it processes your return. It is not a scrutiny notice. It tells you whether your return was accepted as filed, or whether there is a demand or a changed refund.

2. P

   Provisions and law

   • Sec 143(1), Income-tax Act 1961 (now Sec 270(1))After processing your return, CPC sends an intimation showing tax payable or refund due, after only limited adjustments.
   • Sec 536, Income-tax Act 2025 (repeal and savings)Proceedings for years before 1 April 2026 continue under the Income-tax Act 1961, so notices for those years carry 1961 section numbers.
3. A

   Analysis

   Most intimations simply confirm what you filed. For AY 2026-27 and earlier years the notice is issued under the Income-tax Act 1961, so it says Sec 143(1), which is now Sec 270(1) of the 2025 Act. Open the PDF and look at the last lines: tax payable, refund, or nil. If the refund is ₹8,400 as you claimed and the demand is zero, there is nothing to do. Act only if the figures differ from your return.

4. C

   Conclusion

   1. 1Open the intimation email from CPC and the attached PDF.
   2. 2Check the final line: demand, refund or nil.
   3. 3Compare the refund or tax figure with your filed return.
   4. 4If they match, save the PDF with your ITR acknowledgement.
   5. 5If they differ, check the column-wise comparison before you pay or reply.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.