File an income tax return: Did you get Section 143(1) advance notice?

Once an income tax return (IT return) has been filed, the tax department will send a notice under section 143(1) outlining any discrepancies that may have arisen as a result of the tax paid being lower than it should have been. must turn in.

In case of paying lower tax, the taxpayer has to pay the remaining amount and solve the problem. And in case the amount exceeds, tax refund disbursed to the bank account of the linked recipient for this purpose.

What is a section 143(1) notice?.first)?

Individuals must declare their income tax refund on or before July 31 of the audit year. After submitting the declaration, the tax department will process the declaration.

In the process, the tax office may encounter some discrepancies such as data, calculations, etc. In such cases, the department will send a notice — also known as a section 143(1) notice.

This notice is sent on the taxpayer’s registered email ID. An SMS is also sent on the registered mobile number informing that the intimacy message has been sent to the registered email ID.

A variety of situations

After receiving a notification from the department, there may be a number of situations that follow, for example, incorrect deduction of TDS from salary and under-reporting of income.

Chirag Chauhan, Founder of CA Chauhan & Co, said there could be three possible scenarios. The first is that the tax office does not make any income tax requirements. In this case, the evaluator doesn’t have to worry about anything. The second scenario could be a tax refund. And the third is the need for taxes.

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“It is important for taxpayers to first define the scenario and adjust the calculation accordingly. For example, if the TDS is not reviewed by the department, then a person can file a request to have it reviewed — thereby reducing tax liability. Therefore, there are many permutations and combinations and the response will vary from case to case,” said Chauhan.

It may happen that these changes are not reflected in the tax return before December 31. In such a case, one can always adjust the return later. “The deadline for submitting an amended return will end on December 31, but one can always amend one’s return after that. There is also an option to complain or approach the Commune People’s Committee,” said Mr. Chauhan.


While the department typically sends notice within a short period of time after a tax return is filed, the maximum deadline for sending this notice is nine months from the end of the fiscal year in which the return was filed.

This article first appeared on MintGenie

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