ITR Filing: Know All About Intimation Notice by the Income Tax Department U/S 143(1)

After the Income Tax Department has processed the income tax return, it will send an intimation notice to taxpayers under section 143(1) of the Income Tax Act 1961. The individuals who have filed their Income Tax Return for the financial year 2018-19 will receive the intimation on the registered e-mail Address same as registered in the e-filing account. The notice will inform you whether the income tax computation in the ITR filed by you matches as per the record.

This process includes the estimation of any errors, internal and external inconsistencies, tax & interest calculation and verification of tax payment, etc. Therefore, it is more like a prima facie valuation by the tax officials to check whether the information is accurate or not.  This whole process is called an assessment, in such cases, if there is any mismatch or the department is unable to verify the content and information, it may issue a notice.  Previously, these notices were sent by post but currently, they are mailed and also uploaded on the e-filing portal.

If any taxpayers who have applied for ITR filing and do not receive the intimation notice, it means, your tax return acknowledgment will serve as the department’s acceptance of your return.

What to do when you receive an intimation notice?

You might be wondering about what you should do when you receive intimation notice. Well! First, the tax assessee should check if there is any difference in the reports or whether the department has accepted the income and tax numbers filed by you. There are certain steps through which you can check the faults. In case you haven't found any difference then no action required. However, if the figures do not watch, you should carefully check the line in which you have entered the amount considered by the department differs from what you have submitted.

Here are the steps about how to get the intimation notice-

Step 1: Visit income tax india efiling login  (www.incometaxindiaefiling.gov.in)

Step 2: Log in to your account. The user ID is your PAN number.

Step 3: In the 'My Account' tab select, the service request option

Highlights of what intimation notice will show under section 143(1)-

Intimation notice received by you under section 143(1) will show some of the discussed points in the below-

·         Your income details, deductions claimed and tax calculations match with the tax department's assessments and calculations: In this case the notice will show both tax payable and refundable as zero.

·         Additional tax demand notice: When, as per the tax department's assessment, you have not added a particular

·         As per the income tax department's assessment, if you have paid additional taxes compared to your actual tax liability, a income tax refund is due to you.

Meanwhile, in case you have not received the intimation by the tax department, the taxpayers can file a complaint on the efiling of income tax return website. Likewise, if your ITR is processed but you can't find the intimation notice in your email, then you can raise a service request for the same.