Income Tax Intimation Letter Under Section 143 (1): What is it? Password, Importance, Details Explained

The Income Tax Intimation notice is sent to the registered email ID of the tax filer under Section 143(1) of the Income Tax Act 1961.

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Filed and verified Income Tax Return for AY 2022-2023? You may have now received an income tax intimation letter from the Tax Department. The intimation notice is sent to taxpayers after processing their ITRs. The processing of income tax returns is done after the taxpayer has verified his/her ITR.

The Department sends Income Tax Intimation notice to the registered email ID of the tax filer under Section 143(1) of the Income Tax Act 1961. The Department also sends an SMS alert to the tax filer informing them that the intimation notice has been sent to their registered email ID.

From 1st April 2021, the time limit for issuing Income Tax intimation notice has been revised by three months. According to tax rules, the department needs to send the intimation notice within 9 months from the end of the financial year in which ITR is furnished. So for example, if someone verified his ITR now, the last date by which he would receive this notice is December 31, 2023 (nine months from the last date of the current financial year, I.e. March 31, 2023).

These days the tax department sends the intimation notice very quickly, sometimes even just a few hours after ITR filing.

The intimation notice provides details of whether the income tax calculation given by the taxpayer in ITR is matching with the calculation done by the Department based on the information it has.

While processing the ITR, the department checks for various errors. The intimation is sent after processing. According to tax experts, taxpayers should carefully read the intimation notice.

The processing of ITR done by the Income Tax Department may not be final as the department only does a prima facie check after ITR is verified by the taxpayer. The Department can send a notice under another section seeking more information in future.

ALSO READ | ‘Extend Due Date Immediately’ trends as Income Tax Return (ITR) Last Date for AY 2022-23 Nears

What is in the tax intimation notice?

Taxpayers should carefully check the intimation notice. It includes income details, the deduction claimed etc, and whether the calculation matches with the department’s assessments. In some cases, the intimation notice may make additional tax demand in case the taxpayers had failed to report any income in the ITR or wrongly claimed a deduction.

If the taxpayer has paid extra taxes, then the intimation notice may mention the refund due to the taxpayer.

Income tax Intimation Letter Password

The password to open the Income Tax Intimation letter is your PAN number in small case followed by your date of birth in DDMMYYY format. 

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