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1. The income tax return filed by the taxpayer is processed by the Central Processing Centre (CPC) of the Income Tax Department.  The CPC (Centralized Processing Centre) in Bangalore is in-charge of handling all the primary processing of assessments. The CPC processes return without any interaction with the taxpayer and in a jurisdiction-free manner.

2. After processing the ITR, the department sends a notice cum communication to the registered e-mail address. The registered e-mail address is the one you use while e-filing your returns.

2.1 As technology is growing, so is the Income Tax Department. Now with the sending of Intimation u/s 143(1), a text message is also sent on the registered mobile number:-

2.2 TEXT MESSAGE:- ITR for AY 2020-21 and PAN abcxxxxx1r has been processed at CPC. Intimation u/s 143(1) has been sent to your registered email ID. If not received check-in SPAM folder.

3. If you have not received an e-mail communicating processing of your Return. You can find out the communication status from e-filing website in the following manner.

3.1 Login to https://www.incometaxindiaefiling.gov.in/home

3.2 Go to view return > My Account > view e-filed Return > Income Tax Return >

Page Contents

Go to view return

3.3 Click on Ack No. – AY 2020-21. The following details will be displayed:-

Click on Ack No.

4. TIME LIMIT FOR INTIMATION UNDER SEC 143(1): Intimation under section 143(1) can be sent by the department within one year from the end of the financial year in which the return of income is filed. For Example: If the return for FY 2019-20 was filed on 31/10/2020 then no intimation shall be sent after 31.03.2022.

5. PASSWORD TO OPEN INTIMATION The notice you receive via e-mail will be a password-protected file. Your password will be your PAN in lowercase followed by your date of birth. For example, if your PAN is ABCDE1234F and your date of birth is 03 June 1966, your password will be abcde1234f03061966.

6. FORMAT OF INTIMATION: Intimation under sec 143(1) for Assessment year 2020-21 is in the following format:-

Intimation under

7. VERIFY THE DETAILS: The next step is to check that the personal details provided in the notice are correct. Pay special attention to the name, PAN, and address. Once you’re sure all the details are correct, you need to compare your income tax computation with that of the department

7.1 The details in the intimation notice will have income details along with details of any tax-saving deductions reported by you with a table indicating the amount as computed by the department under section 143(1)  in the following manner:-

intimation notice

8. There will be following three possible scenarios:-

8.1 DETAILS PROVIDED IN THE TAX RETURNS MATCHES WITH COMPUTATION BY THE DEPARTMENT: In case the details provided in the tax returns matches with that of the computerized returns, and the tax return has been processed without any adjustments. Intimation notice received will be with no demand or no refund and the taxpayer need not do anything.

8.2 REFUND IS DUE. If there is any income tax refund due, then the income tax department will automatically transfer to the bank account indicated for this purpose in ITR once it is processed. It would be reflected in the intimation notice as well

The department will only notify that income tax refund has been processed without asking for any bank accounts.”Therefore, taxpayers are advised not to fall for SMS or email stating that income tax refund is due and that it is required to provide bank details to receive the same.

8.2.1 HOW TO CHECK THE REFUND STATUS:  In case, refund is reflected in intimation notice and it has not credited to your bank account ,you can check status in the following manner

Google -“REFUND STATUS OLTAS”. You will navigate to the  site:https://tin.tin.nsdl.com/oltas/refund-status-pan.html Enter your PAN No.

Enter your PAN No.

Refund Status will be shown as follows:

Refund Status

8.3 MISMATCH IN DETAILS: There may be a case where the income reported by the taxpayer in the ITR under each head (in one column) is not matched with the income under that head as computed by the income tax department (in another column).

There will be a discrepancy in the taxable income computed by the tax department and what the taxpayer has filed in his ITR due to following reasons :-

(a) Arithmetic error (if any)

(b) Incorrect claim – For example, a taxpayer has claimed deduction available for specific purposes ie deduction available to sr. citizen claimed by a normal taxpayer

(c) Loss claimed by the taxpayer – Return for the previous year for which set off of loss is claimed was furnished beyond the due date

(d) Disallowance of Expenditure in the Audit Report is not considered in computing the total income indicated in the Return filed

The taxable income computed by the department can be higher or lower due to which it will either show that such taxpayer has to pay additional tax or that a refund is due to him.

10. WHAT SHOULD BE DONE ON RECEIVING INTIMATION U/S 143(1)

In case there is an amount due and the tax is payable as per the department’s calculation. If you agree with the tax amount payable you would be required to pay the amount of outstanding taxes.

In case you do not agree with the calculations done by the income tax department you can opt to file an online request for rectification of your income-tax return under section 154 or file an appeal under section 246A.

11. TIME LIMIT TO RESPONSE AGAINST INTIMATION: The time limit of 30 days from the date of receiving the intimation is given to the recipient of the notice. If the recipient fails to respond, the return is processed after making the necessary adjustment(s) u/s 143(1)(a), without providing any further opportunities in this matter.

12. REQUEST FOR REPROCESSING THE RETURN: In case you have received arrear and claim for relief under section 89(1) in  Assessment Year 2020-21, you may have received the below text message from the Income Tax Department in context with the filed  ITR :-

“Dear Taxpayer, For ABCxxxxxDE and AY: 2020-21 claim of relief u/s 89 of IT Act was disallowed inadvertently. Error is regretted. Order u/s 154 rectifying the intimation would be issued expeditiously”.

 If you have received such an error that means there is some clerical error from the Income Tax Department end, it says the error is regretted and the order u/s 154 rectifying such error that happened at the income tax department, they will rectify the same by the intimation that would be issued expeditiously.

In case, you have uploaded Form 10E correctly and even then your claim of relief is not considered, you can either wait for correction from the department for rectified intimation or else you can request online for reprocessing of your return. Follow the steps indicated below to file a reprocessing request:-

(a) Login to your Income Tax Portal Dashboard

(b) Select Income Tax Return, under “View e-Filed Returns/ Forms”

(c ) Select the Acknowledgement Number for the relevant assessment year

(d) Select the “Submit rectification request” link

(e) Under Request type, select “only reprocessing the data

For AY 2020-21, the reprocessing option is not yet active. You can wait for some more time for submitting the reprocessing request.

___________

The author can be approached at caanitabhadra@gmail.com

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190 Comments

  1. Ajit Vad says:

    To close my Capital gains bank account,I have subimitted physically all necessary docs + form G to
    IT Dept Area code PNE,AO: C type,range code 53,AO No1,Circle 2,Pune,on 15th Feb 23. How much time is allowed to AO to process CGT clearance after selling original property. How and where can I address this issue.

  2. Ramprasad K V says:

    There is no way to ask IT dept to resend 143(1) intimation in the new income tax portal. If you do not receive 143(1) in registered e-mail and only SMS is received that is the end of it unless the new portal is tinkered for such a facility.

  3. SUHASTN says:

    I didn’t recieve the refund amount (2 years) but i have recieved a mail stating that i my refund is processed. It’s been may days but didn’t receive any refund amount. And I have checked the refund status and it shows no records found. Please give any suggestions how to proceed further.

  4. JS Ramaiah says:

    Sir, I submitted my original ITR-1 on 8-10-2020before receiving Form-16. I got retired from BSNL under VRS-2019 on 31-1-2020.actually As per form-16 I got exemption under section 10 C , Rs800000/-.first revised ITR submitted on 9-10-2020 in which I forgot to show housing loan interest and Education loan interest, again I submitted revised ITR on 10-3-2021,I don’t know that I should send ITR-5 to CPC for refund, today I sent ITR5 to CPC Bangalore, when my ITR will be processed and refund when I will get

  5. Sameer Raje says:

    I have twice received refund failure on a IT refund due to me for AY 2020-21 inspite of my Bank Account being validated. Please advise how this can be resolved. Again they are asking to raise a refund re-issue request

  6. RAJESH KUMAR GUPTA says:

    Sir, Basis the mail on 29th March 2021 from IT department I submitted the revised return and tax deposited for Ay 20-21. The original return was filed in Sept 20 via clear tax website . I received the intimation as well on 5th April 2021.. However I came to know from my friend that I have deposited extra tax by mistake as while making calculation of High transaction amount I entered wrong figure and hence my tax was calculated extra. What option I have to claim the refund. Pl advise.

  7. Vikram says:

    Dear Ma’am/Sir,
    I submitted ITR 3 on 29th Sep 2020 and successfully e-verified it. However, it has still not been processed. I have a large loss that needs to be carried over (especially given that this year my profits have to be adjusted with that loss). I filed a grievance and the IT department asked me to wait a month back. Is there anything else I could do to get my returns processed?

  8. Uma Rani says:

    Dear sir/mam
    I have submitted my itr on 5/08/20..i got intimation mail on 05/12/20..but still now am not get my refund.. Status shown as refund determined and send out to refund banker.. When I expect my refund??

  9. Iqbal Qasim says:

    Dear Sir/Mam
    Have submitted my ITR in August 2020, received the intimation letter on 8 Feb 2021, but till today have not received my refund. Shall I assume it will not be refunded this year.

  10. Ashok Ahuja says:

    I have submitted my ITR 3 on 3/10/2020 But till date it is not processed yet as last month of next FY is to pass. Is there any time limit or dead line? When I can expect it would be processed? I have checked no outstanding demand there

  11. Ashok Ahuja says:

    I have submitted my ITR 3 on 3/10/2020 But till date it is not processed yet as last month of next FY is to pass. Is there any time limit or dead line? When I can expect it would be processed? I have checked no outstanding demand there

  12. Mayur Bawangade says:

    I received an email of initimmation u/s 143(1) for original itr and refund has been initiated but I had filed revised itr also.. Will my refund stop? What to do pls help me out

  13. Anup V says:

    Hello,

    For AY 2019-20, i had foreign income and my company had shown it under section 89.
    1. First i filed under ITR1, and i got intimation to pay tax.
    2. Next i filed revised ITR2 correctly and filled section 90 DTAA and then i got mail that file has been transferred to AO, i thought that AO will contact me or mail me and ask for the details. But no one called me or mailed me either. Then i got intimation once again to pay the tax which is huge !!
    3. Then recently on March 2021 i went to AO to settle things, and he asked whether i had submitted Form 67 or not !!
    4. I said no and he directly rejected my proofs and told to pay tax, it felt as harrasment to me.
    5. Then i came and submitted Form 67 and rectified ITR2 to reprocess it again…[ for AY 2019-20]

    Question is: Will it be considered now ? Or if again they ask me to pay, what would be the next step from my side ?

    1. Arnab B says:

      Hi Anup,

      I have similar issue where I did file ITR-2 & claimed relief under u/s 90 but I didn’t submit Form 67. I got an intimation demanding extra tax went & met the AO but the officer said to pay tax, seems unfair.

      Did you get a solution?

  14. Mukul Khanna says:

    Hello Anita Ji,

    I have filed original ITR1 in Aug’20 and Revised ITR5 in Dec’20 but intimation 143 received yesterday as per original ITR1 only. Do I need to wait as automatically one more intimation for refund will be raised against revised ITR5 or any other process to follow?
    Revised ITR has more refund amount than original ITR

  15. Mayur Bawangade says:

    I have received intimation u/s143(1) for my original itr 139(1) and refund has been initiated but not credited yet. Also due to some minor mistake I had filed revised itr 139(5) which is not processed yet. Does the initiated refund stop by bank if they process revised itr?
    Kindly help me out what to do the next.

  16. Niraj says:

    Hi, I received Intimation U/S 143(1) for AY 2020-21 asking to pay tax of Rs 6250 as tax on regular assessment. Also in the table A: Details of unmatched Tax payment – Advance Tax and self assessment tax, the reason for mismatch is “Challan is not available for the AY”. However i had paid the Self Assessment tax of Rs 6250 ( under Minor Head 300 – Self Assessment tax) and filled the Challan details in TDS before filing the return in Dec 2020. I also verified online that Self Assessment Tax was received by TIN in Dec 2020 just 3 days after.
    Moreover in the Intimation u/s 143(1), my self assessment tax amount is recorded under “As computed by taxpayer” but is zero under ” As computed u/s 143(1) and hence Tax payable demand occurs.
    Was something done wrong by tax payer or its seems like a computation error u/s 143(1)? Can you guide how this can be responded and rectified?

  17. sagar satija says:

    Hi There,

    I recieved 143(1) intimation today, just wanted to know does the office only send email notification or do they send a hard copy as well.

    If yes, to which address do they send the hard copy, can anyone advise.

    To address on PAN card or address used while filing the ITR

    1. P. Lakshminarayan Bhat says:

      I have received an e mail from the income tax dept. on 09.12.2020 that my income tax return (ITR-1) has been processed and and intimation u/s143(1) has been sent to my e mail id. I have not received the e mail even in spam folder.When checked in the MY FILES INCOME TAX it is found ITR process completed. down load intimation order . when the same is clicked it is found that ‘ Intimation order is not available” how I can proceed to get my intimation order u/s143/1

  18. Prateck Singh says:

    Hi Sir/Ma’am,
    My ITR is successfully being processed dated on 5th Dec 2020 and Intimation order has been sent dated on 18th Dec 2020 as well portal also shows that refund details. Whereas when I am checking the same on the refund portal it says that Assessing officer has not send the details to the refund banker. Please suggest me what to do in this case.

  19. Pruthvi c g says:

    Hi sir
    One of my client has not e verify the ITR for the A Y 2017-18 in that year he has a refund. In Dec 20 I have sent the singed ITR. The ITR received acknowledge received.Can he get refund. Pls guide me for further.

  20. Pratik Kanade says:

    Sir, I have filed form 10 E before filing ITR-1. Now, they have disallowed the form 10 E. And notice under 143(a) has been issued for demand of tax….Can I resubmit revised form 10 E for same assessment year 2020-21..If yes…please guide me detail procedure…Thanks in advance

  21. Kumar Gaurav says:

    I had received arrear salary so I filled form 10E and claimed relief us 89 but my claimed us 89 disallowed and they send intimation regarding outstanding tax ..what to to?

  22. Sushil Gangwal says:

    My return filed for FY-19-20 has been assessed and Intimation u/s143 (1) has been issued. It is revealed from the intimation that they have wrongly deducted Rs 6000 from my refund and rest of the amount is deposited in my account. They have given the reason for Rs 6000=00 as outstanding demand u/s 220(2) and details are given in the annexure which states the demand reference no and order date 18-12-2020. I have not received this order, may be because wrong email was quoted by me which is closed now. The demand is for the AY 2014 as mentioned in Annexure. Now how to get the demand notice/ how to know what for IT dept has deducted Rs 6000=00 as there was no pending demand was being shown on IT site which I have checked previously many times. Your valuable input please.

  23. Om Prakash Mundra says:

    I have filed 2 revised return U/s139(5) before processing intimation U/s143(1) but 143(1) was processed on first revised return basis.

    Shall i require to file rectification u/s 154 or wait for processing of second revised return

  24. Lajwant says:

    Hi there,

    I have received intimation 143(1) stating “you have a refund for AY 20-2021.
    I have compared both columns and no differences were found except refunded amount with interest as some amount of tax was already deducted which later refunded with an interest by income tax dept.
    Do i need to be worried about anything and what should be the next course of action please.

    Thanks in advance.

  25. Rajapandian says:

    I have ITR filed for the Assessment Year 2020-21 on 1st-Oct-2020, and successfully e-verified on the same day. But almost 4 months since there is no change in the status, and haven’t received my refund yet. What should I do to claim my refund?

  26. Prashant Maniya says:

    I did not get any email notification from income tax department related to demand, however when I check income tax site login, it shows under Worklist >> For you action that you have outstanding demand since 2 month back.

    My filer says that you should have received email from income tax department which is not in real case as I checked all my emails and in junk also but there is no email related to demand.

    How can I receive demand email from income tax department as demand email contains pdf with all details.

    1. Rahul Bhandari says:

      Prashant,

      I have same issue. I see that there is a demand raised no the income tax website but I have received any Demand notice. Neither the demand notice is downloadable on the website.

      I have also raised a grievance and sent an email to the income tax department also. But no response yet.

      How did you resolve your issue?

      How did you resl

  27. Raj says:

    Hi, I have received an intimation 143(1) wherein it has mention you have a refund of 20-21. When I am checking the status it is mentioning ‘NO RECORDS FOUND’ along with these pointers.
    1) Your assessing officer has not sent this refund to refund Banker. Please contact your Assessing Officer.
    2) If this refund has been sent by your Assessing Officer within the last week, you may wait for a week and again check status)

    Please suggest what to do in this situation. We filed the return in mid December, been approx 2 months now. Also, received the intimation in the last week of Dec.

    Should we wait for the refund or do we have to talk to AO? Request you to pls advise. Thanks

  28. Sharan says:

    Hi, Thank you for the details. I tried using Service Request for resending of intimation 143(1). However, the Income Tax Website was only providing till AY 2016-17.
    When I clicked the ITR Processed Page for link of Intimation Order, it said no intimation order found. I am trying for AY 2020-21. Can you kindly guide me in this matter?
    Thank you

  29. Anjan Kumar Patra says:

    My ITR is showing as processed, but when I tried to open intimation order, Pop up is showing as intimation order is not available. What to do now.

  30. VIVEK SINGH says:

    I got income tax notice u/s 143(1) and i checked the pdf computation send by the income tax department the details in it same and no mismatch than what should i do now

  31. RAKESH KUMAR JAIN says:

    Intimation u/s 143(1) not received though SMS mentioned that it has been sent by E-mail. Checked even SPAM folder it is not there. You have suggested to one of the readers to raise service request but it seems they have discontinued service request submission after AY 2016-17. Kindly suggest.

  32. Mohamed Noufal says:

    I got intimation on 20/12/2020 and itr efile the shows return processed by 4/12/2020 itself,but refund is not yet credited and i contacted sbi helpline and they informed they didn’t got any refund order from cpc…what should i do now…?

  33. Somya Mittal says:

    I had filed ITR for A.Y. 20-21 & received order under section 143 (1) on 20-12-2020. My refund is due to be received. On 06-01-2021 I had pre validated bank on ITR site. But still I had not received my refund. Every time CPC cell says that refund will be received in 4-5 days. But 15 days had passed I had not received my refund.
    NSDL site says that “Assessing Officer had not sent refund to refund banker”. How can get my claim?

  34. MAHESWAR says:

    I HAVE FILED ITR FOR 2020-2021, AND RECEIVED THE MESSAGE AS PROCESSED & “THERE IS NO PAYMENT DUE”. WHAT DOES MEAN THERE IS NO
    PAYMENT DUE

  35. Divyakumar says:

    Hi, In my worklist under demand, I can see a demand raised with section 143 after my ITR was raised. My ITR for AY20-21 is in processing state and the demand matches around the amount paid during ITR. I am not sure how and what to respond as I have not got any email or sms for the same, nor can I find details for the calculation of demand. Please guide

  36. Shweta says:

    Hi Mam..
    Very detailed article.

    Do we any idea how much they usually take to process a return with Foreign Tax Credit from Salary income?

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