ITR AY 2026-27 Intimation u/s 143(1): Kaise Check Karein, Demand Notice Ka Jawab Kaise Dein

Income Tax ITR 2026 22 October 2026

AY 2026-27 ke liye ITR filing July 2026 mein close hui. October 2026 mein Income Tax Department mass processing kar raha hai — aur lakhs of taxpayers ko Section 143(1) intimation mil rahi hai email aur IT portal par. Yeh intimation notice nahi hai jaise bahut log samajhte hain — yeh ek automated processing result hai.

Teen types ki 143(1) intimation hoti hai: refund, tax demand (payable), ya no demand/no refund (nil). Har ek ka jawab alag hota hai. Agar galat demand notice aaya toh 30 din ke andar respond karna zaroori hai.

Kya Check Karna Hai Abhi (October 2026): incometax.gov.in → e-Filing portal → Login → Inbox/Pending Actions → 143(1) intimation dekho. Email registered address par bhi aata hai (password-protected PDF).

Section 143(1) — 3 Types of Intimation

Refund

TDS/advance tax zyada tha — IT Dept dega refund

Demand

Dept ke hisaab se aapki tax liability zyada hai

Nil

Koi difference nahi — return processed, clear

Intimation Type	Kya Karna Hai	Timeline
Refund intimation	Bank account pre-validated hai toh automatic credit	Usually 7-45 days
Demand notice	Agree karo ya disagree — portal par respond karo	30 days se pehle
Nil intimation	Koi action nahi — record rakh lo	—

143(1) Intimation PDF Open Kaise Karein?

Email se jo PDF milta hai woh password-protected hota hai. Password format:

PAN (lowercase) + Date of Birth (DDMMYYYY)

Example: PAN = ABCDE1234F, DOB = 15/08/1990 → Password = abcde1234f15081990

Portal Par Intimation Kaise Dekhen?

incometax.gov.in par login karein (PAN + password)
"e-File" menu → "Income Tax Returns" → "View Filed Returns"
AY 2026-27 select karein
"View Details" → "Intimation u/s 143(1)" download karein
Alternatively: e-Proceedings → Notices/Orders/Demand

Demand Notice Mila — Kya Agree Karein ya Disagree?

Case 1: Demand Sahi Lag Rahi Hai (Computation Error Aapka Tha)

Agar Income Tax Department ka calculation sahi hai aur aapne galti ki thi:

Portal par "Agree" select karein
Tax demand online pay karein — Challan 280 through net banking
Interest bhi add hoga — Section 234B aur 234C interest automatically calculate hoga

Case 2: Demand Galat Lag Rahi Hai (IT Dept Ki Galti)

Common Reasons for Wrong Demand: TDS credit match nahi kiya (Form 26AS vs ITR mismatch), deductions claim ki lekin Dept ne allow nahi ki (80C, 80D), HRA exempt amount calculation difference, ya Form 16 aur return mein data mismatch. Sabse pehle Form 26AS aur AIS (Annual Information Statement) check karein incometax.gov.in par.

Portal par "Disagree" select karein
Reason mention karein (dropdown + text box)
Supporting documents upload karein (Form 16, TDS certificates, investment proofs)
Submit karein — Assessing Officer review karega

Demand Notice Response Process — Step by Step

1incometax.gov.in → Login → e-Proceedings → Demand Notice
2Notice PDF download karo aur carefully padhh — kya difference hai aur kyun
3Form 26AS aur AIS se compare karo — TDS mismatch check karo
4Agree ya Disagree choose karo (portal par "Submit Response to Demand")
5Disagree kiya toh reason + documents upload karo
630 din deadline — agar respond nahi kiya toh refund hold ya demand enforced ho sakta hai

Refund Status Kaise Check Karein?

Agar intimation mein refund tha lekin abhi tak nahi mila:

incometax.gov.in → "Refund Status" check karein (nsdl.com/tin/refundtrack bhi use kar sakte hain)
Bank account pre-validated aur EVC-linked hona chahiye
Refund failure reasons: Wrong IFSC, account closed, account inactive — portal par update karein
Typically 7-45 days after intimation issuance — delay hone par Helpline 1800-103-0025 call karein

143(1) aur 143(3) Scrutiny Mein Kya Fark Hai?

Bahut log 143(1) ko scrutiny notice samajh lete hain — yeh galat hai:

143(1): Automated computer processing — sirf apparent errors, TDS mismatch, aur arithmetic mistakes correct karta hai. Mass processing, koi human review nahi hoti usually.
143(2): Scrutiny notice — specific return selected hai detailed examination ke liye. Yeh serious hai.
143(3): Scrutiny assessment order — 143(2) ke baad final assessment.

143(1) normally sirf minor corrections karta hai. Agar TDS sahi credited hai aur deductions correctly claimed hain toh demand aane ki possibility kam hai.

Frequently Asked Questions

143(1) intimation kab tak aati hai?

ITR file karne ke 1 year tak — lekin generally 3-6 months mein aa jaati hai. AY 2026-27 ke liye July 2026 mein filed returns ki October-December 2026 tak intimations expected hain.

Kya 143(1) ke against appeal kar sakte hain?

143(1) ke against direct appeal nahi hoti — pehle portal par disagree response do. Agar AO ne demand confirm kar di aur aap satisfied nahi hain, tab CIT(Appeals) ke paas Section 246A ke under appeal ja sakte hain.

Demand par interest rate kya hai?

Section 220(2) under 1% per month simple interest lagti hai unpaid demand par — due date se payment date tak. Isliye demand agree hai toh jaldi pay karo.

Sources

Income Tax Act, 1961 — Section 143(1)Automated processing provision, types of intimation, time limit aur response mechanism.

Income Tax Portal — incometax.gov.ine-Proceedings, demand response, refund status check aur AIS/Form 26AS access.

CBDT Processing Circular AY 2026-27Central Processing Centre (CPC) Bengaluru guidelines for AY 2026-27 returns.

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