{"id":451,"date":"2026-06-08T12:33:38","date_gmt":"2026-06-08T12:33:38","guid":{"rendered":"https:\/\/itradvisor.in\/wpblogs\/?p=451"},"modified":"2026-06-08T12:33:42","modified_gmt":"2026-06-08T12:33:42","slug":"a-section-1431-notice-received","status":"publish","type":"post","link":"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/","title":{"rendered":"Section 143(1) Notice Received? Here\u2019s What It Means and What You Should Do"},"content":{"rendered":"\n<p>8 June  2026\u2022Dr. Haresh Adwan<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#A_Section_1431_Notice\" >A Section 143(1) Notice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#What_is_a_Section_1431_Notice\" >What is a Section 143(1) Notice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#The_department_compares\" >The department compares:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#After_processing_the_department_may\" >After processing, the department may:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Is_Section_1431_Notice_a_Serious_Notice\" >Is Section 143(1) Notice a Serious Notice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#In_most_cases\" >In most cases, .<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#NO\" >NO<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Ignoring_the_notice_can_create_future_complication\" >Ignoring the notice can create future complication<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Why_Did_I_Receive_a_Section_1431_Notice\" >Why Did I Receive a Section 143(1) Notice?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Types_of_Intimations_Under_Section_1431\" >Types of Intimations Under Section 143(1)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Return_Accepted\" >Return Accepted<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Refund_Determined\" >Refund Determined<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Tax_Demand_Raised\" >Tax Demand Raised<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#How_to_Check_Section_1431_Notice_Online\" >How to Check Section 143(1) Notice Online<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#What_Should_You_Do_After_Receiving_a_Section_1431_Notice\" >What Should You Do After Receiving a Section 143(1) Notice?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#If_you_disagree\" >If you disagree:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Can_You_Ignore_a_Section_1431_Notice\" >Can You Ignore a Section 143(1) Notice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Frequently_Asked_Questions_FAQs\" >Frequently Asked Questions (FAQs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#1Is_Section_1431_Notice_a_scrutiny_notice\" >1.Is Section 143(1) Notice a scrutiny notice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#2Can_I_receive_a_refund_after_a_Section_1431_Notice\" >2.Can I receive a refund after a Section 143(1) Notice?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#3What_if_the_demand_raised_is_incorrect\" >3.What if the demand raised is incorrect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#4How_long_does_it_take_to_receive_a_Section_1431_Intimation\" >4.How long does it take to receive a Section 143(1) Intimation?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/itradvisor.in\/wpblogs\/a-section-1431-notice-received\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Section_1431_Notice\"><\/span><strong>A Section 143(1) Notice<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Receiving an Income Tax Notice can be stressful, especially when you see \u201cSection 143(1)\u201d mentioned in the communication from the Income Tax Department. Many taxpayers panic, assuming they are under scrutiny or facing a tax investigation.<\/p>\n\n\n\n<p>The good news is that a Section 143(1) Notice is usually not a tax raid, assessment, or investigation. In most cases, it is simply an intimation sent after the Income Tax Department processes your Income Tax Return (ITR).<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/itradvisor.in\/wpblogs\/wp-content\/uploads\/2026\/06\/image-14.png\" alt=\"\" class=\"wp-image-452\" srcset=\"https:\/\/itradvisor.in\/wpblogs\/wp-content\/uploads\/2026\/06\/image-14.png 1024w, https:\/\/itradvisor.in\/wpblogs\/wp-content\/uploads\/2026\/06\/image-14-300x300.png 300w, https:\/\/itradvisor.in\/wpblogs\/wp-content\/uploads\/2026\/06\/image-14-150x150.png 150w, https:\/\/itradvisor.in\/wpblogs\/wp-content\/uploads\/2026\/06\/image-14-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>In this article, we explain what a Section 143(1) Notice means, why you received it, and what actions you should take.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_a_Section_1431_Notice\"><\/span>What is a Section 143(1) Notice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A Section 143(1) Notice, commonly known as an Intimation under Section 143(1), is issued after the Income Tax Department processes your Income Tax Return.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_department_compares\"><\/span><strong>The department compares:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income reported in your ITR<\/li>\n\n\n\n<li>Information available in Form 26AS<\/li>\n\n\n\n<li>Annual Information Statement (AIS)<\/li>\n\n\n\n<li>Tax Deducted at Source (TDS) records<\/li>\n\n\n\n<li>Other financial information available with the department<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"After_processing_the_department_may\"><\/span><strong>After processing, the department may:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accept your return as filed<\/li>\n\n\n\n<li>Determine additional tax payable<\/li>\n\n\n\n<li>Grant a refund<\/li>\n\n\n\n<li>Adjust the refund against existing tax demand<\/li>\n<\/ul>\n\n\n\n<p>The result is communicated through an Intimation under Section 143(1).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_Section_1431_Notice_a_Serious_Notice\"><\/span>Is Section 143(1) Notice a Serious Notice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"In_most_cases\"><\/span><strong>In most cases, .<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"NO\"><\/span><strong>NO<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A Section 143(1) Notice is generally a routine communication and does not necessarily indicate any wrongdoing.<\/p>\n\n\n\n<p><strong>However, taxpayers should carefully review the notice because it may contain:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax demand<\/li>\n\n\n\n<li>Reduction in refund<\/li>\n\n\n\n<li>Disallowance of deductions<\/li>\n\n\n\n<li>Mismatch in income reporting<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ignoring_the_notice_can_create_future_complication\"><\/span>Ignoring the notice can create future complication<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Did_I_Receive_a_Section_1431_Notice\"><\/span><strong>Why Did I Receive a Section 143(1) Notice?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Some common reasons include:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Mismatch in TDS<\/strong><\/li>\n<\/ol>\n\n\n\n<p>The TDS claimed in your ITR may not match the TDS reported by deductors.<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li><strong>Interest Income Not Reported<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Banks report FD interest to the Income Tax Department.<\/p>\n\n\n\n<p>If the interest reflected in AIS is not reported in the ITR, the department may make adjustments.<\/p>\n\n\n\n<ol start=\"3\" class=\"wp-block-list\">\n<li><strong>Incorrect Deduction Claims<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Deductions claimed under sections such as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>80C<\/li>\n\n\n\n<li>80D<\/li>\n\n\n\n<li>80G<\/li>\n<\/ul>\n\n\n\n<p>may be disallowed if discrepancies are identified.<\/p>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li><strong>Mathematical Errors<\/strong><\/li>\n<\/ol>\n\n\n\n<p>Simple calculation mistakes can also result in adjustments during processing.<\/p>\n\n\n\n<ol start=\"5\" class=\"wp-block-list\">\n<li><strong>Income Mismatch with AIS<\/strong><\/li>\n<\/ol>\n\n\n\n<p>The department increasingly relies on AIS data.<\/p>\n\n\n\n<p>Differences between AIS and the ITR can trigger adjustments under Section 143(1).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Types_of_Intimations_Under_Section_1431\"><\/span>Types of Intimations Under Section 143(1)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Return_Accepted\"><\/span><strong>Return Accepted<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The department accepts the return without any changes.<\/p>\n\n\n\n<p>No further action is generally required.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Refund_Determined\"><\/span>Re<strong>fund Determined<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The department confirms that a refund is due and initiates the refund process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Demand_Raised\"><\/span><strong>Tax Demand Raised<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The department determines that additional tax is payable.<\/p>\n\n\n\n<p>Taxpayers should verify the reasons before making payment.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Check_Section_1431_Notice_Online\"><\/span>How to Check Section 143(1) Notice Online<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You can check the notice by logging into the Income Tax e-Filing Portal.<\/p>\n\n\n\n<p>S<strong>teps<\/strong>:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Login to your account.<\/li>\n\n\n\n<li>Go to \u201ce-Proceedings\u201d or \u201cView Filed Returns.\u201d<\/li>\n\n\n\n<li>Download the Intimation under Section 143(1).<\/li>\n\n\n\n<li>Review the comparison between the filed return and processed return.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Should_You_Do_After_Receiving_a_Section_1431_Notice\"><\/span>What Should You Do After Receiving a Section 143(1) Notice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Step 1: Read the Notice Carefully<\/strong><\/p>\n\n\n\n<p>Identify whether:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No demand exists<\/li>\n\n\n\n<li>Refund is granted<\/li>\n\n\n\n<li>Additional tax demand is raised<\/li>\n<\/ul>\n\n\n\n<p><strong>Step 2: Compare with Your ITR<\/strong><\/p>\n\n\n\n<p><strong>Review:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Form 26AS<\/li>\n\n\n\n<li>AIS<\/li>\n\n\n\n<li>Form 16<\/li>\n\n\n\n<li>Bank interest records<\/li>\n\n\n\n<li>Capital gains statements<\/li>\n<\/ul>\n\n\n\n<p><strong>Step 3: Verify the Adjustment<\/strong><\/p>\n\n\n\n<p>Determine whether the department\u2019s adjustment is correct.<\/p>\n\n\n\n<p><strong>Step 4: Respond Appropriately<\/strong><\/p>\n\n\n\n<p>If you agree with the demand:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pay the tax<\/li>\n\n\n\n<li>Update records<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"If_you_disagree\"><\/span><strong>If you disagree:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>File a rectification request under Section 154 if applicable<\/li>\n\n\n\n<li>Seek professional advice<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_You_Ignore_a_Section_1431_Notice\"><\/span>Can You Ignore a Section 143(1) Notice?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Ignoring the notice is not advisable.<\/strong><\/p>\n\n\n\n<p><strong>Failure to address a valid demand may result in:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest liability<\/li>\n\n\n\n<li>Future refund adjustments<\/li>\n\n\n\n<li>Recovery proceedings in certain cases<\/li>\n<\/ul>\n\n\n\n<p>Always review and understand the notice before deciding on the next step.<\/p>\n\n\n\n<p>Section 143(1) Notice vs Section 143(2) Notice<\/p>\n\n\n\n<p>Many taxpayers confuse these notices.<\/p>\n\n\n\n<p>Section 143(1)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Automated processing<\/li>\n\n\n\n<li>Routine communication<\/li>\n\n\n\n<li>No detailed scrutiny<\/li>\n<\/ul>\n\n\n\n<p>Section 143(2)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Scrutiny assessment<\/li>\n\n\n\n<li>Detailed examination of income and deductions<\/li>\n\n\n\n<li>Additional documents may be requested<\/li>\n<\/ul>\n\n\n\n<p>A Section 143(2) notice is generally more significant than a Section 143(1) intimation.<\/p>\n\n\n\n<p>Also Read: <a href=\"https:\/\/itradvisor.in\/blog\/income-tax-notice\">Income Tax Notice India 2026: Every Section Explained What It Means and How to Respond<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span>Frequently Asked Questions (FAQs)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1780920361833\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"1Is_Section_1431_Notice_a_scrutiny_notice\"><\/span>1.Is Section 143(1) Notice a scrutiny notice<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. It is generally an intimation issued after processing the return.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1780920363354\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"2Can_I_receive_a_refund_after_a_Section_1431_Notice\"><\/span>2.Can I receive a refund after a Section 143(1) Notice?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. Many taxpayers receive refunds through the Section 143(1) intimation process.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1780920364612\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"3What_if_the_demand_raised_is_incorrect\"><\/span>3.What if the demand raised is incorrect?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>You should review the notice and consider filing a rectification request if the adjustment is incorrect.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1780920448290\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"4How_long_does_it_take_to_receive_a_Section_1431_Intimation\"><\/span>4.How long does it take to receive a Section 143(1) Intimation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The timeline varies depending on return processing by the Income Tax Department.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Receiving a Section 143(1) Notice is common and should not automatically cause concern. However, taxpayers should carefully review the notice to ensure that income, deductions, TDS credits, and other information have been correctly considered.<\/p>\n\n\n\n<p>If you have received a Section 143(1) Notice and are unsure how to interpret the tax demand, refund adjustment, or income mismatch, professional guidance can help avoid future disputes and unnecessary tax liabilities.<\/p>\n\n\n\n<p><strong>About the Author<\/strong><br><em><a href=\"https:\/\/www.adwaniandco.com\/about\/leadership\/dr-haresh-adwani\" target=\"_blank\" rel=\"noreferrer noopener\">Dr. Haresh Adwani<\/a><\/em><br>Ph.D. in Commerce | Law Graduate | Managing Partner, Adwani &amp; Co LLP Dr. Haresh Adwani holds a Ph.D. in Commerce and is a qualified Law graduate with over two decades of hands-on experience in GST advisory, direct taxation, and statutory compliance for businesses across<\/p>\n\n\n\n<p><em><strong>Disclaimer:<\/strong>\u00a0ITRAdvisor.in is an educational and informational platform focused on tax awareness and compliance updates. Nothing contained herein should be construed as solicitation or advertisement of professional services. Professional services, where applicable, are rendered in accordance with ICAI guidelines. This article is published on ITRAdvisor.in, a tax and compliance knowledge platform. The content has been reviewed for technical accuracy by professionals associated with\u00a0<strong>Adwani &amp; Co LLP<\/strong>.<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>8 June 2026\u2022Dr. Haresh Adwan A Section 143(1) Notice Receiving an Income Tax Notice can be stressful, especially when you see \u201cSection 143(1)\u201d mentioned in the communication from the Income Tax Department. Many taxpayers panic, assuming they are under scrutiny or facing a tax investigation. The good news is that a Section 143(1) Notice is [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[73,10,62,51,90],"class_list":["post-451","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-file-correctly","tag-income-tax","tag-income-tax-notice","tag-incometaxay2026_27","tag-section-143-1"],"_links":{"self":[{"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/posts\/451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/comments?post=451"}],"version-history":[{"count":1,"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/posts\/451\/revisions"}],"predecessor-version":[{"id":454,"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/posts\/451\/revisions\/454"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/media\/453"}],"wp:attachment":[{"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/media?parent=451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/categories?post=451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itradvisor.in\/wpblogs\/wp-json\/wp\/v2\/tags?post=451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}