₹21,300 left every month
TaxSavvy for 143(1) intimation
143(1) intimation? Check if the math matches yours.
We match the intimation to your return and fix any demand or gap.
If you wait: Unpaid demand carries interest of 1% a month after 30 days (Sec 411, old 220(2))
How we get it done
Four steps, the same for every job. You see each one ticked.
Information
PAN. Notice, all pages, with DIN
Discussion
Is there a demand, refund, or neither?. Do the tax credits match?
Forms
Line-by-line comparison: return vs intimation. Response to outstanding demand (agree / disagree / partly)
Deliverables
Comparison note in plain words. Response or rectification acknowledgement
See what you get, free
Real formats, made with dummy data.
Sample Sample ₹36,280 less tax in the new regime
Sample Net worth ₹14.9 lakh
Questions, answered the CA way
Facts, Provisions and law, Analysis, Conclusion.
Section 143(1) (now 270(1)), Intimation after processing: what it means and when it's fine
- Facts
- Sec 143(1) (now Sec 270(1), Income-tax Act 2025) is an automated intimation, not a proper assessment. The CPC (Centralised Processing Centre) in Bengaluru processes your ITR and sends this when: (a) the numbers match and your return is accepted, refund issued, or (b) the system finds a mismatch, tax demand raised.
- Provisions and law
- IT Act 1961, Sec 143(1) (now 270(1)) | Time limit: 9 months from end of AY
- Analysis
- Three outcomes in a Sec 143(1) (now Sec 270(1)): • Demand: System says you owe more tax, check if it's right. Common reasons: TDS mismatch (your Form 26AS (now Form 168) vs what you claimed), deduction not matching books, income missed. • Refund: System agrees you overpaid, refund will credit to bank account. • Neither: Accepted as filed. No action needed. Most Sec 143(1) (now Sec 270(1)) demands are wrong, AIS/26AS (now Form 168) data entry errors, employer TDS timing mismatch. Respond with rectification under Sec 154 (now Sec 287) before paying.
- Conclusion
- Login to IT e-filing portal → e-Proceedings → response to outstanding demand
- Download the intimation, identify the specific line causing the demand
- Cross-check with Form 26AS (now Form 168), AIS, and your ITR Schedule
- If system is right: pay the demand within 30 days (+ interest if delayed)
Section 270(1) (old 143(1)): Intimation and Demand
- Facts
- The most common IT notice, sent automatically by the CPC computer. Not a scrutiny notice. Not a raid. But if ignored or mishandled, the demand amount gets locked and interest begins. Most Sec 270(1), Income-tax Act 2025 (old Sec 143(1)) demands can be reduced to zero.
- Provisions and law
- Sec 270(1) (old 143(1)); Sec 270(2) (old 143(1)(a)); Sec 289 (old 156); Sec 154; Sec 263(5) (old 139(5))
- Analysis
- What triggers Sec 270(1) (old Sec 143(1)) demand: (1) AIS shows income not declared in ITR, most common. (2) TDS in Form 168 (old Form 26AS) not matching claimed TDS in ITR. (3) Deduction claimed exceeds limit. (4) Arithmetical mistake in ITR. (5) Carried-forward loss claimed without filing return in loss year. Three possible Sec 270(1) (old Sec 143(1)) outcomes: (A) Refund, CPC agrees with your return, issues refund. (B) No demand, no refund, CPC processing matches your return. (C) Demand, CPC finds discrepancy, raises a demand. Do NOT just pay the demand: Sec 270(1) (old Sec 143(1)) demands are often incorrect. In the most common case, FD interest in AIS that taxpayer forgot to declare, the demand is valid but the penalty is avoidable. In the second most common case, TDS credit mismatch due to PAN error by employer, demand is incorrect and should be rectified. Response options: (A) Agree, pay demand.
- Conclusion
- Download Sec 270(1) (old Sec 143(1)) intimation PDF from IT portal, check exact demand amount and reason
- Compare CPC's income computation vs your filed ITR line by line
- Check AIS, identify which item CPC flagged as not declared
- Check Form 168 (old Form 26AS) TDS credits vs TDS you claimed in ITR, any mismatch?
AIS Reconciliation Before Filing
- Facts
- AIS (Annual Information Statement) is what the government already knows about your income. Any mismatch between AIS and your ITR triggers a Sec 270(1), Income-tax Act 2025 (old Sec 143(1)) notice automatically.
- Provisions and law
- Sec 510 (old 285BB); Rule 114-I; Sec 270(1) (old 143(1)); Sec 439 (old 270A)
- Analysis
- What AIS shows (50+ types): Salary TDS (employer reported), FD/savings interest (bank reported), MF redemptions (CAMS/registrar reported), property transactions (registrar reported), dividend income (company reported), share transactions (SEBI/exchanges reported), foreign remittances (bank reported). How to access AIS: incometax.gov.in → Services → Annual Information Statement (AIS) → Download AIS. Also available as PDF and JSON. Two views: Taxpayer Information Summary (TIS), consolidated; AIS, detailed per transaction. AIS feedback mechanism: If a transaction in AIS is incorrect (e.g. bank reported wrong amount, MF company reported your brother's transaction), submit feedback: "Incorrect information" or "Income not pertaining to me". Feedback reduces AIS figure for that item. TIS vs AIS: TIS shows consolidated income by category (salary, interest, dividends). Use TIS to fill ITR.
- Conclusion
- Download AIS from IT portal (available from May for previous FY)
- Download TIS, compare each category with your own records
- Category 1, Salary: Matches Form 130 (old Form 16)? If multiple employers, sum of all Form 16s must match AIS salary figure
- Category 2, Interest: Bank FD interest + savings interest. Cross-check bank certificates
Section 270(8) (old 143(2)): Scrutiny Notice
- Facts
- This is NOT automated, a human officer has selected your return for detailed examination. Specific income, deduction, or transaction is under review. Must be responded to with documentary evidence within the timeline given.
- Provisions and law
- Sec 270(8) (old 143(2)); Sec 270(10) (old 143(3)); Sec 144; Faceless Assessment Scheme 2020; Sec 271(1)(c)
- Analysis
- Why your return was selected: (1) Large refund claim, officer verifies legitimacy. (2) High deductions claimed relative to income (e.g. Sec 123, Income-tax Act 2025 (old Sec 80C) of ₹1.5L on ₹3L income). (3) AIS shows transactions not declared (property purchase, large FD). (4) Specific issue risk profiling by IT department. (5) Information from third party (bank, registrar). Faceless assessment, how it works: Notice arrives on IT portal (also email). You respond online through IT portal → e-Proceedings → Response. Upload documents in PDF. No personal appearance. Officer is anonymous, from a different city. National Faceless Assessment Centre (NFAC) coordinates. What to submit: Depends on the specific query in the notice. Common documents: Bank statements, salary slips + Form 130 (old Form 16), investment proofs (ELSS receipts, PPF passbook), home loan certificate, rent receipts, capital gains statement, property registration documents.
- Conclusion
- Login to IT portal → e-Proceedings → View notices (Sec 270(8) (old Sec 143(2)) notice visible)
- Read notice carefully, identify exactly which item / transaction is under scrutiny
- Note response deadline from notice, calendar the date immediately
- Gather all documents related to the queried item (not your entire file)
143(1) intimation? Check if the math matches yours.
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