Reply to Section 143(1) Intimation
Respond to a processing intimation from CPC that raises a demand or reduces your refund, by accepting it, seeking rectification or raising a grievance.
Law version: Up to FY 2025-26 (Income-tax Act, 1961). Checked on 26 Sep 2026.
What it is
After a return is processed, CPC issues an intimation under Section 143(1) of the Income-tax Act, 1961 comparing the income and tax as returned with the figures computed on processing. Adjustments may arise from arithmetical errors, mismatches with Form 26AS or AIS, disallowed claims or late filing. For returns of FY 2025-26 (AY 2026-27) and earlier the intimation is under Section 143(1); for Tax Year 2026-27 onwards it is under Section 270(1) of the Income-tax Act, 2025. This template prepares the response with the issue and supporting documents.
When it is used
- An intimation shows a demand you do not agree with.
- A refund is reduced because of a mismatch.
- Claims such as deductions or TDS credit were not allowed on processing.
What the template covers
- Assessee name, PAN and address
- Date of intimation and DIN
- Year of the return
- Demand raised
- Type of response and specific issue
- Supporting documents
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Reply
Reply Date; Place
Assessee
Assessee Name; PAN; Address
Intimation
Date of Intimation; DIN / Communication Reference; Year of the return (FY / AY); Demand Raised (₹)
Response
Type of Response; Specific Issue / Discrepancy; Supporting Documents (one per line)
Stamp duty, registration and filing
A demand is responded to online on the e-filing portal: agree, disagree with reasons, or partly agree. A mistake apparent from the record can be corrected by a rectification request under Section 154, generally within four years from the end of the year in which the order was passed. A revised return may be better where the error is in the return itself. Check the current options on incometax.gov.in.
For returns of FY 2025-26 (AY 2026-27) and earlier, intimations are under Section 143(1) of the Income-tax Act, 1961. For Tax Year 2026-27 onwards the intimation is under Section 270(1) of the Income-tax Act, 2025.
Generate the Reply to Section 143(1) Intimation
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. TDS returns, ITR)? Contact SKAG and Associates
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Frequently asked questions
Is a Section 143(1) intimation a notice?
It is an intimation of the result of processing. If it shows a demand, you must respond on the portal or pay.
How do I disagree with the demand?
Use the "Response to outstanding demand" facility on the e-filing portal and give reasons and documents.
What is the time limit for rectification?
Generally four years from the end of the financial year in which the order was passed.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.