After you file your return, it is processed by the Centralised Processing Centre. The result is an intimation under Section 270(1) of the Income-tax Act, 2025, the new-Act equivalent of the Section 143(1) intimation. Where the processing makes an adjustment, you are usually told first and given a chance to respond.
Income Tax, Income-tax Act 2025, across India
Income-tax Act, 2025
This page is for notices and orders under the Income-tax Act, 2025. If yours names the Income-tax Act, 1961, see Adjustment u/s 143(1)(a) (1961 Act). Not sure which Act applies? The heading of the notice names it, or call us.
What this notice means
An intimation is not a scrutiny assessment. It shows the income and tax as processed, and whether a demand or refund arises. Adjustments are limited to matters such as arithmetical errors, incorrect claims apparent from the return, and mismatches with information available to the department.
Common reasons it is issued
- Income in the annual information statement or TDS certificates not matching the return
- Deductions or losses that do not meet the conditions on the face of the return
- Arithmetical errors in the computation
- Difference between tax paid and tax credit available
Time limit to respond
Documents to keep ready
- The intimation and any earlier communication proposing the adjustment
- Return and computation
- Annual information statement and TDS certificates
- Evidence for the claim that was adjusted
How we handle it
- Compare the intimation with the return line by line
- Identify whether the adjustment is a data mismatch or a legal disagreement
- Respond online to the proposed adjustment, accepting or disagreeing with reasons
- Where the intimation is wrong, file rectification under Section 287 or an appeal, whichever suits the issue
Points to note
- Respond to a proposed adjustment. Silence is treated as acceptance
- A wrong TDS figure may need correction by the deductor, not by you
- Check the demand on the portal before paying
What usually comes next
- Rectification of Mistake under Section 287 of the Income-tax Act, 2025Rectifying a wrong adjustment
- Notice of Demand under Section 289 of the Income-tax Act, 2025Handling the resulting demand
- First Appeal to the Commissioner (Appeals) under Section 357 of the Income-tax Act, 2025Appealing against the intimation
Frequently asked questions
Is an intimation an assessment?
No. It is the result of processing the return. The case may still be selected for scrutiny within the time allowed.
Should I file rectification or appeal?
Rectification suits mistakes apparent from the record. Where the adjustment involves a disputed question, an appeal is usually the better route.
Official sources
- Authenticate a notice (DIN check)incometax.gov.inConfirm that a notice or order is genuine before replying
- Income Tax e-Filing portalincometax.gov.inReply to notices under e-Proceedings and file first appeals
- Income Tax Departmentincometaxindia.gov.inActs, rules, circulars and the 1961 to 2025 section utility
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.