Got an intimation under section 143(1)?

Every return is processed by the CPC once it is filed and verified. The intimation is the outcome, sent to your registered email. It compares the tax and refund in your return with what the department worked out.

If the two match, there is nothing to do. If the department's figure gives you a smaller refund or a tax demand, the intimation shows the difference.

Before making certain changes, the CPC sends a notice proposing them. This usually happens when something in your return does not match the information the department already holds.

1. 01Log in to the e-filing portal and open e-Proceedings.
2. 02Find the notice under section 143(1)(a).
3. 03Agree, or disagree and give your reason, for each proposed adjustment.
4. 04Submit within 30 days of the notice.

If you do not respond within 30 days, the adjustment is made.

If there is a mistake apparent from the record, raise a rectification request on the e-filing portal: Services, then Rectification, then New Request, and choose the assessment year.

Rectification with the CPC is allowed within 4 years from the end of the financial year in which the intimation was passed. If your return was processed correctly and there is no difference in the refund or demand, the portal does not allow a Return data correction or Reprocess request.

Section numbers on this page are from the Income-tax Act, 1961, which governs AY 2026-27. From AY 2027-28 (income earned from 1 April 2026) the Income-tax Act, 2025 applies, and section numbers change.