Understanding Form 143(1) Intimation
After you submit your Income Tax Return, CPC Bangalore processes it and issues an intimation under Section 143(1). It displays a side-by-side comparison of "Income as provided by Taxpayer" versus "Income as computed under Section 143(1)".
Three Types of 143(1) Intimations
- No Demand / No Refund (Blue): Return accepted as filed with zero discrepancy.
- Refund Determined (Green): Refund amount computed with interest under Section 244A.
- Tax Demand Notice (Red): CPC calculated additional tax liability along with mandatory interest under Sections 234A, 234B, and 234C.
Why Does CPC Raise a Demand?
- TDS Mismatch: Employer or deductor filed TDS return late or with wrong PAN.
- Disallowance of Chapter VI-A Deductions: Claimed in ITR but not declared in Form 16.
- Bank Interest Omission: Savings account interest and FD interest in AIS not declared.
How to File Section 154 Online Rectification
If the demand is due to an apparent clerical mistake or uncredited TDS:
- Navigate to Services > Rectification on the portal.
- Select "Reprocess the Return" or "Tax Credit Mismatch" or "Data Correction in Schedules".
- Submit the rectification request. CPC will re-evaluate and cancel the illegal demand within 30 days.