Section 143(1) intimation: what it means and what to send your CA
When to reply
If it shows no demand, nothing is needed. If it shows a demand you disagree with, respond on the e-filing portal or file a rectification under section 154. Check the intimation for the amount and the date.
If it's missed
An unpaid demand carries interest and can be adjusted against future refunds.
What to collect from the client
- 1
Form 16 / Form 16A
From every employer and from clients who deducted TDS.
- 2
AIS and Form 26AS
Download from the income tax portal (AIS → Download PDF).
- 3
Proof for the difference in the intimation
Documents for the income, deduction or TDS the department changed.
- 4
Tax payment challans
Advance tax or self-assessment tax paid, if credit wasn't given.
- 5
Do you agree with the adjustment? question
Tell us if the changed amount is right, or why not.
General guidance, not legal advice. Every notice is different: go by the section, dates and instructions in the notice itself. Check its DIN with the Authenticate notice/order service on the income tax portal. Section numbers here are from the Income-tax Act, 1961; the Income-tax Act, 2025, in force from 1 April 2026, numbers them differently, so a newer notice may cite another section.
Other income tax notices
Track this notice to its reply-by date
Upload the notice and IntegralChase reads the section, PAN or GSTIN, year, DIN and reply-by date, reminds you 7, 3 and 1 day before, and sends the client this list in one click. First month free, no card.