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Free · Income Tax Department

Income Tax Notice Navigator

Select the section printed on your income tax notice to see, in plain English, what it means, how serious it is, the official deadline and how to respond, with both the 1961 and the new 2025 Act section numbers.

In short: Is a 143(1) intimation a notice I must worry about?

Usually not. It is the automated result of processing your return. If it shows a demand, it counts as a notice of demand and you must pay within 30 days of receiving it or dispute it. If CPC first proposes an adjustment, you get 30 days to respond online.

Last reviewed against 4 official sources.

Old (1961 Act) or new (2025 Act) number, e.g. 143(1), 148, 270(10)

Appeal deadlines

  • Commissioner / Joint Commissioner (Appeals)

    30 days of service of the demand notice or of the order (s.358(3), Income-tax Act 2025)

  • Income Tax Appellate Tribunal (ITAT)

    2 months from the end of the month the order is communicated (s.362, Income-tax Act 2025)

  • High Court

    120 days from receipt of the order (Income-tax Act 2025)

Sec 143(1)New Act: 270(1)Routine

Intimation after processing your return

What it means

An automated summary check by CPC Bengaluru. It corrects arithmetical errors and incorrect claims and tells you whether tax is due, a refund is due, or nothing changes. Your income is not examined in depth.

Deadline

If tax is demanded, pay within 30 days of receiving the intimation. It is treated as a notice of demand. If CPC proposes an adjustment first, you get 30 days to respond online.

What to do

  1. Compare the intimation with your return line by line.
  2. If you agree with a demand, pay it or it becomes a default.
  3. If CPC made a mistake, file a rectification request online, or appeal within 30 days.

Time limit for the department

The department must issue it within 9 months from the end of the financial year in which you filed.

Check every notice in your account on the official e-filing portal (incometax.gov.in) before replying or paying. If a deadline is short, reply or ask for more time before it passes.

How to handle any income tax notice

  1. Confirm it is real. Log in to the e-filing portal and check that the notice appears there.
  2. Find the section and the date. The section tells you what kind of proceeding it is; the date starts the clock.
  3. Read what is being asked. A return, documents, an explanation or a payment.
  4. Reply online before the deadline, or ask for more time. Keep the acknowledgement.
  5. If an order goes against you, decide between rectification (for obvious mistakes) and appeal.

Old and new section numbers

Notice1961 Act2025 Act
Intimation after processing143(1)270(1)
Scrutiny143(2)270(10)
Best judgment144271
Reassessment148280
Rectification154287
Notice of demand156289

Worked example

Rahul receives a 143(1) intimation on 1 October 2026 showing a demand of ₹18,400 because a deduction was disallowed. The navigator shows it is routine but time-bound: the demand must be paid or disputed within 30 days, by 31 October 2026. Rahul checks Form 26AS, finds the deduction was valid and files a rectification request online instead of paying.

Official sources

Figures last reviewed .

Frequently asked questions

Is a 143(1) intimation a notice I must worry about?

Usually not. It is the automated result of processing your return. If it shows a demand, it counts as a notice of demand and you must pay within 30 days of receiving it or dispute it. If CPC first proposes an adjustment, you get 30 days to respond online.

What changed with the Income-tax Act, 2025?

From 1 April 2026 the new Act renumbered the sections: 143(1) is now 270(1), 143(2) is 270(10), 144 is 271, 147/148 are 279/280, 154 is 287 and 156 is 289. Notices for FY 2025-26 and earlier years can still refer to the old numbers.

How long do I have to reply to a scrutiny notice?

Reply by the date stated in the notice through the e-proceedings facility. The notice itself must be served within 3 months from the end of the financial year in which you filed the return.

How far back can the department reopen my case under section 148?

A reassessment notice can be issued within 4 years and 3 months from the end of the tax year, or 6 years and 3 months in specified cases. You must file the return asked for within the period in the notice, at least 30 days.

What is the deadline to appeal?

30 days to appeal to the Commissioner (Appeals) from service of the demand notice or the order; 2 months from the end of the month the order is communicated to appeal to the ITAT; and 120 days for an appeal to the High Court.

Can I fix a mistake without appealing?

Yes. A mistake apparent from the record can be rectified (section 154, now 287). Once you apply, the authority must pass an order within 6 months from the end of the month it receives the application.

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Disclaimer: This tool gives a general estimate based on what you enter and the published rules. It is not tax, legal or financial advice, and the tax authority makes the final decision. Speak to a qualified professional before acting. See our disclaimer.