{"id":7136,"date":"2025-06-26T13:21:24","date_gmt":"2025-06-26T13:21:24","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&p=7136"},"modified":"2025-06-26T13:21:27","modified_gmt":"2025-06-26T13:21:27","slug":"section-1431","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/section-1431\/","title":{"rendered":"Section 143(1)"},"content":{"rendered":"

After you file your income tax<\/a> return (ITR), the Income Tax<\/a> Department processes it and sends you a message called “Intimation under Section 143(1)<\/a>.”<\/strong> This is not a notice—just a friendly summary from the tax department letting you know if your tax return is okay or if there are any changes.<\/p>\n\n\n\n

Let’s break it down clearly and simply.<\/p>\n\n\n\n

What is Section 143(1) Intimation?<\/h2>\n\n\n\n

It’s an official communication from the Income Tax Department after they check your filed ITR. They compare the data you submitted with their own records and send you an intimation<\/strong> (summary result).<\/p>\n\n\n\n

It will say one of three things:<\/p>\n\n\n\n

    \n
  1. ✅ Your tax return is perfectly fine<\/strong>.<\/li>\n\n\n\n
  2. 💸 You need to pay extra tax<\/strong> (demand).<\/li>\n\n\n\n
  3. 💰 You will get a refund<\/strong>.<\/li>\n<\/ol>\n\n\n\n

    What Does the Department Check?<\/h2>\n\n\n\n

    The department does basic checks only<\/strong>—no deep investigation. They look at:<\/p>\n\n\n\n