Income Tax Intimation Under Section 143(1) 2026: What It Means, the Password to Open It, and How to Respond
By Nitish Bharadwaj · Published Aug 25, 2026 · 6 min
A Section 143(1) intimation is CPC's automated summary sent after processing every filed ITR, comparing your declared figures against its own computation — it is not a scrutiny notice. CPC can issue it any time up to nine months from the end of the financial year in which the return was filed; if none arrives by then, the acknowledgement itself stands as the final intimation. This guide covers the three possible outcomes, the PAN-plus-date-of-birth password for the PDF, and how to respond to a mismatch or demand.
An SMS or email lands saying an intimation is available on the income tax portal, and the instinctive reaction for most first-time filers is panic — it sounds like a notice, and notices sound like trouble. A Section 143(1) intimation isn't a scrutiny notice and doesn't mean the department suspects anything. It's an automated, computer-generated comparison of what you declared in your return against what the department's own systems computed — sent, in some form, after every single ITR gets processed.
What a Section 143(1) Intimation Actually Is
Every return filed on the income tax portal is processed by the Centralised Processing Centre (CPC) in Bengaluru, entirely by system, without a human officer reviewing the file. The intimation is CPC's output: a side-by-side statement showing the income, deductions, and tax you reported ('as provided by taxpayer') against what the system arrived at after applying its own checks ('as computed under Section 143(1)'). If the two columns match, there's nothing to do — the intimation simply confirms your return was accepted as filed. Where they differ, the intimation explains the adjustment and states whether it results in additional tax demand, a refund, or no change at all. When the outcome is a refund, don't be surprised to see it topped up with a small interest amount — that interest is itself taxable and needs to be reported the following year.
The Time Limit — When It Can Arrive, and What Silence Means
CPC has up to nine months from the end of the financial year in which the return is filed to issue the intimation. A return for FY 2025-26 filed anytime during the 2026 filing season — whether by the July 31 deadline or as a belated return in December 2026 — falls into financial year 2026-27 for this purpose, giving CPC until December 31, 2027 to send it. If that window passes with nothing sent, the law treats the matter as settled: the acknowledgement you received at filing is deemed the final intimation, and no further adjustment can be made under this section.
Three Outcomes, and What Each One Means for You
| Outcome | What It Means | What You Need to Do |
|---|---|---|
| No demand, no refund | Your return was accepted as filed; system computation matches what you declared | Nothing — keep the intimation for your records |
| Refund determined | CPC computed a refund, usually from excess TDS or advance tax paid | Track it via our refund-delay guide if it doesn't arrive within a few weeks |
| Demand raised | CPC found additional tax payable — commonly a TDS/26AS mismatch, a disallowed deduction, or an arithmetic correction | Review the reason, then either pay the demand or file a rectification if you disagree — within 30 days |
Opening the Password-Protected PDF
The intimation download from the portal is password-protected. The password is your PAN in lowercase immediately followed by your date of birth in DDMMYYYY format, with no space in between — for PAN ABCDE1234E and date of birth 5 March 1990, the password would be abcde1234e05031990. HUF filers use the HUF's date of incorporation instead of a date of birth.
If There's a Mismatch — What to Actually Do
- Open the intimation and locate the specific row where the 'as provided' and 'as computed' columns differ — that row names the exact adjustment CPC made, not just the bottom-line demand or refund figure
- Cross-check that adjustment against your own Form 26AS and AIS — most 143(1) adjustments trace back to a TDS entry, interest income, or deduction that didn't match what the department's records showed
- If CPC is right and you genuinely under-reported or over-claimed something, pay the demand via the portal's e-Pay Tax service within the 30-day window
- If you believe the adjustment is CPC's error — a TDS credit not matched, or a deduction wrongly disallowed — file an online rectification request under Section 154 (Services → Rectification) rather than filing a fresh return; a plain revised return only works if you're within the Section 139(5) revision window and haven't yet been assessed on the disputed point
- Keep a copy of the intimation and any rectification acknowledgement — both are needed if the same issue resurfaces in a later year's AIS reconciliation
How This Differs From a Scrutiny Notice
A Section 143(1) intimation is entirely automated and sent to every filer whose return has finished processing — it carries no suggestion that you've been individually picked out. A notice under Section 143(2), by contrast, is issued separately when a return is selected for detailed scrutiny by an assessing officer, and involves an actual review of your books, documents, and explanations rather than a system-level arithmetic check. Getting a 143(1) intimation with no demand is routine and expected; a 143(2) notice is a different, much less common event and calls for professional help if it arrives — see our guide to Section 143(2) scrutiny and Section 148 reassessment notices for what triggers each and how to respond.
The Bottom Line
Treat the intimation as CPC's receipt for your return, not as an accusation. Read it once it arrives, check which of the three outcomes applies, and if it raises a demand, act inside the 30-day window rather than assuming it will resolve itself. For the large majority of filers whose declared numbers match Form 26AS and AIS going in — see our complete ITR filing guide for AY 2026-27 for how to reconcile before you file — the intimation that eventually lands is a formality, not a problem.
Frequently Asked Questions
Is a Section 143(1) intimation the same as an income tax notice for scrutiny?
No. It's an automated summary generated for every processed return, comparing your declared figures against the department's computation. A scrutiny notice under Section 143(2) is a separate, manually-selected process involving actual review by an assessing officer.
What is the password to open the Section 143(1) intimation PDF?
Your PAN in lowercase followed immediately by your date of birth in DDMMYYYY format, with no space — for example, abcde1234e05031990. HUF filers use the date of incorporation instead.
What happens if I ignore a demand raised in a 143(1) intimation?
The intimation also functions as a notice of demand under Section 156, giving you 30 days to pay or respond. Ignoring it means the demand is treated as accepted, interest starts accruing under Section 220(2), and the department can eventually initiate recovery action.
How long does the department have to send a Section 143(1) intimation?
Up to nine months from the end of the financial year in which the return was filed. If nothing is sent within that window, the original acknowledgement is deemed to be the final intimation and no further adjustment can be made under this section.