HOW TO DOWNLOAD INTIMATION ORDER 143(1) & INCOME TAX NOTICE & ORDERS

Описание: An income tax return can be either filed voluntarily under Section 139 or on demand by the income tax department under Section 142(1). It is necessary to understand what happens after the taxpayer has filed the return of income.

The process of examining the return filed by the taxpayer by the Income tax department is termed as assessment. The IT department carries out a preliminary assessment of all the returns filed and informs taxpayers of the result of such preliminary assessment. This assessment primarily includes arithmetical errors, internal inconsistencies, tax calculation and verification of tax payment. The preliminary evaluation process is fully computerised (automated), and is delegated to the Central Processing Centre (CPC).

Thereafter, system generates the intimation under Section 143(1) that generally indicates obvious errors that the mainframe system has identified.

All the income tax returns filed by the taxpayers are first processed online at the Centralised Processing Centre (CPC). After processing the return, the income tax department then issues intimation under section 143(1) to the taxpayers informing them about the results.

Initial processing of returns by CPC is completely automated and Section 143(1) Intimation is also computer generated record. CPC validates data provided in each tax return with details available with income tax department’s own record (such as Form 26AS generated through details provided by collecting banks, TDS returns, etc.) and this notice usually only points out apparent mistakes found out by the mainframe system.

Once the return is filed, total income or loss is recomputed by the computerised system as per the department’s record and provides a comparison with data filed by the taxpayer

The intimation has two columns: ‘As provided by the taxpayer in the Return of Income’ and ‘As computed under Section 143 (1)
Comparison is made for major categories such as

Income under various heads,

Gross total income,

Deductions under Chapter VIA (80C, 80D, etc.), and

Tax deducted at source, and tax paid by taxpayers in the form of advance
tax and self assessment tax

Appropriate adjustments are made to income as computed under Section 143(1) and final tax liability or refund is arrived at


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