ITR processed? Here's how to request intimation notice under section 143(1)

Once your income tax return (ITR) is processed, the tax department is required to send you an intimation notice under section 143(1) of the Income-tax Act, 1961. This tax notice will tell you if the income computation given by you and tax paid on it while filing ITR matches with that of the income tax department.

While processing ITR, the department on a prima facie basis checks your income details, TDS claimed by you and if that matches with Form 26AS, Annual Information Statement (AIS) and so on.

In Budget 2021, the government has reduced the time limit for processing of ITR by three months. As per the latest law, from April 1, 2021, the intimation notice must be issued within 9 months from the end of the financial year in which income tax return is furnished.


This would mean that for FY 2022-23 (AY 2023-24), the last date of issuing intimation notice by the income tax department is December 31, 2024.

Also read: How to file ITR? Here's the complete guide

Once your ITR is processed, the income tax department sends you an intimation notice.

However, it may happen that you have received an SMS from the income tax department stating: "ITR for PAN: AAAXXXXX0A, AY 2023-24 and Ack No. XXXXXXXXXXXXXXX has been processed at CPC. Order u/s 143(1) will be sent by email." But you cannot find the email from the tax department in your inbox.

Remember, this email will be sent to the email ID registered in the income tax department's records. However, it may happen that you receive SMS first but the intimation notice is not received by you.

Follow the steps below to get the intimation notice sent to you once again.
Step 1: Visit the new e-filing portal www.incometax.gov.in and log in to your account.

Step 2: Under the 'e-file' tab, select Income Tax Returns > View filed Returns. Check the assessment year for which you want to download the intimation notice.

Step 3: Click on 'View Details'.

Step 4: It will show you the timeline of ITR filing. Click on 'Download Intimation Order: Click here' to download intimation order. A pop-up will open on your system asking you to save it.

The file is password protected. Password is your PAN and date of birth. Suppose your PAN is AAAAA1011A and date of birth is March 1, 1990, therefore, your password will be aaaaa1011a01031990.