Buy a Life Insurance Plan in a few clicks

Now you can buy life insurance plan online.

Kotak e-Term

Protect Your family’s financial future with Kotak e-Term. Know more

Kotak Assured Savings Plan

A plan that offer guaranteed returns and financial protection for your family. Know more

Kotak Guaranteed Savings Plan

A plan that offers long term savings and insurance in one premium. Know more

Kotak e-Invest

Insurance and investment in one plan with Kotak e-Invest. Know more

Kotak Lifetime Income Plan

Retirement years are the golden years of life. Know more


Get a Call

Enter your contact details below and we will get in touch with you at the earliest.

  • Select your Query

Thank you

Our representative will get in touch with you at the earliest.

Received an Income Tax Notice? Your Guide to Understanding Intimations under Section 143 (1)

Letter of intimation u/s 143(1) communicates with the taxpayer of any refund that has to be paid or an amount owed to the department. Click here to know more on what is intimation u/s 143(1).

  • Jan 28, 2020

Have you received an intimation from the income tax department and don’t know how to go about it? Here is a guide on what the letter contains, how to understand it and the process of filing a response.

What Is Letter of Intimation U/S 143(1)?

Letter of intimation u/s 143(1) is a preliminary assessment intimation sent to you after you file your Income Tax Returns. This letter is a way to communicate with the taxpayer of any refund that has to be paid or an amount owed to the department. The letter of intimation u/s 143(1) is computer generated and consists of tax calculations, inconsistencies, verification of tax payment, and such calculations.

How Will I Receive the Intimation U/S 143(1)?

You shall get the notice through your email address used while filing your income tax returns . You may also receive the intimation on your registered mobile number.

What Will the Notice Consist Of?

The income tax intimation u/s 143(1) will let you know if the tax calculations filed by you match the Income Tax Department’s records. The notice could consist of either of three examples given below:

1.The notice could say that the income tax deductions claimed by you and the calculations match the department’s records. So, you don’t have any pending taxes left and no refund that has to be paid to you.

2.The intimation letter could also say that the claims made by you are wrong or that you haven’t claimed a certain source of income. It could be about owing some money to the department or there could be an error. In the end, you will find a tax demand.

3.Theintimation could also be about a refund that the department owes you. This could happen due to paying extra taxes which leads to a refund.

How Can I Read the Intimation Received under Section 143(1)?

Follow the steps given below to read the letter of intimation sent by the income tax department:

Step 1:
Open the File

The file sent you will be password protected where your password will consist of your PAN number in lowercase and your date of birth in DDMMYYY format. For example: If your PAN number is RSTUV1234R and your birth date is 25 September 1993 then your password will be rstuv1234r25091993

Step 2:
Check the Details

After opening the file, you should check each and every personal detail mentioned to verify if anything is incorrect.

Step 3:
Verify the Tax Calculations

Now that you have verified your personal details, you should pay close attention to the table given in the income tax intimation u/s 143(1). You will find your tax calculations and the income tax department’s calculation in the table. Compare both of these to check for any inconsistencies. You can also find the claims of tax-saving investments, tax liabilities and any late filing penalties in the letter. After checking these sections, you will know if any refund or tax is due.

In case there is an error, you can file for a revised income tax returns. If you do not agree with the processing of returns, you can file for a grievance.

When Will I Receive the Notice?

After you file your income tax returns, the department takes a year from the end of the financial year when you filed the returns to send you a letter of intimation. If you do not receive the letter, the email address given by you could be wrong or a document could have gone missing. You can raise a request on the e-filings website under Section 143(1).

Step by Step Process to Respond to a Notice

1.Go to the official page of income tax returns ( and log in to your account

2.If you have received the letter of intimation, you will be able to see it on the screen

3.Click on ‘Proceeding Name’. You will now be able to view the details of the proceedings

4.Click on ‘Submit’ under ‘Response’. You will be able to view the difference between the returns filed by you and Form 26AS or Form 16/16A

5.You will get three options of responses which are ‘Agree’, ‘Partially Agree’ and ‘Disagree’ submit your response

6.In the case of ‘Agree’ or ‘Partially Agree’, a revised return has to be filed

7.In the case of ‘Disagree’, you will have to mention the reason for it and submit your response

Download Brochure


  • Increasing Life Cover*
  • Guaranteed^ Maturity Benefits
  • Enhanced Protection Through Riders
  • Tax Benefits
  • Dual Benefits: Guaranteed^Maturity + Death benefits

Ref. No. KLI/22-23/E-BB/999


Download Brochure


  • Enhanced Protection Through Riders
  • Life Cover
  • Tax Savings
  • Multiple Premium Payment Terms
  • Guaranteed @ Loyalty Addion
  • Accrued Guaranteed @ Additions

Ref. No. KLI/22-23/E-BB/490


- A Consumer Education Initiative series by Kotak Life

Similar Articles

Why January Is an Important Month for Saving Tax?

Best Savings plan for the middle class in India

How to File Income Tax Return - Everything You Need to Know

Income Tax Slabs and Rates in India for FY 2021-22/AY 2022-23

Investment Proofs You Need Submit To Lower TDS Cut From Your Salary

Saving Income tax in 2017 - 18

Difference Between Guaranteed Savings Plan and Guaranteed Income Plan

Section 80E: Tax Exemption on Interest on Education Loan

How to E-Verify ITR: A Step-by-Step Guide to Electronically Verify your Income Tax Return

What is the Last ITR Filing Date and Penalty for Late Filing of ITR?

What is TDS Exemption Limit?

What is Rule 132 of Income Tax? How Does it Affect You?

Types of Riders in Insurance Policy

All you need to know About Tax on Inheritance

भारत में महिलाओं के लिए सरकारी योजना

TDS rules on the sale of jointly owned property

What is TDS Slab?

Importance of Savings Plan You Need to Know

Invest in Tax-Free Bonds: Understanding the Benefits and Who can Invest?

Income Tax Deduction Under Section 80CCC In India

Everything You Need to Know About Tax Benefits of National Pension Scheme (NPS)

All about TDS on Salary under Section 192 – Kotak Life

How to create wealth through a savings plan?

Difference Between Guaranteed and Assured Returns

Income Tax Deductions Under Section 80C

Money Saving Tips for Single Women

धारा 80डी आयकर अधिनियम, 1961

Tax Saving Tips: Best Ways to Save Income Tax for 2021

A Complete Guide for Filing ITR 3 Form

Income Tax Filing For NRI in India

What is ITR & How to File Income Tax Return?

How To Save Tax Better with 80C

Section 44AD of Income Tax Act for AY 2021-22

How to file Form 16 online?

Should you prefer a Guaranteed Savings plan over monthly income schemes?

Income Tax Calculator: How Life Insurance Policies are Taxed? Explained

Easy ways to make personal savings plans

What is the Difference between Form 16 and Form 16A?

When Should TDS be Deducted and Who is Liable to Deduct it?

Are Financial Planning and Tax Planning the Same Thing?

How to Download Form 16?

What is Form 26AS - All You Need To Know

Top 8 Tax-Saving Methods in India- Budget Planning

What are Deferred Savings Plans?

How to Pay Advance Tax Online in India

धारा 80सी आयकर अधिनियम, 1961

Income Tax Benefits for Doctors

Understanding Tax Exemptions in ULIP (Old and New)

Insurance and Endowment: Everything You Need to Know!

How to Calculate returns on an assured savings plan?

Section 10 (10d) of Income Tax Act, 1961 on Payouts of Life Insurance Policy

How to Claim a Tax Refund?

How to save tax for salaried person?

Section 80D - Medical and Health Insurance Tax Benefits Under Section 80D

Section 16 of the Income Tax Act (ITA), 1961

12 Tax Changes in Budget 2022 that May Impact Your Personal Financial Planning

How to File Form 16 for Salaried Employees?

What Investment Options Come with Tax Incentives?

Tax-Savings Investments and Options in India

Difference Between Gross Income & Total Income in Calculating Income Tax

All You Need To Know About Assured Savings Plan

How to File TDS Return?

Highlights of the Union Budget 2023-24

प्रधानमंत्री सुरक्षा बीमा योजना

What is Section 80C Deduction Limit?

How To Invest In Guaranteed Return Plans For Higher Returns And Financial Security?

9 Unusual Investments you Didn't Know for Saving Taxes in India

How can I get Form 16B from traces?

Income Tax Filing Using Multiple Form 16

What is Tax Evasion, and What are the Penalties for Tax Evasion in India?

Maximize Your Savings: Tax Tips for Salaries Above ₹20 Lakhs

Impact of GST on Life Insurance in India

Income Tax Deductions & Exemptions under Sections 80C, 80D & 80DDB for FY 2021-22 & 2022-23

List of Important Income Tax FAQs

What is TDS Refund Process?

How Do Assured Savings Plans Work and Why You Should Consider One?

Do Beneficiaries Pay Taxes on Life Insurance?

Income Tax Effects on Salary Deductions in the Union Budget 2023

Budget 2019: Impact on the Common Man in India

How to File ITR Online

All You Need to Know About Section 80C

Tax Exemption and Scope of Coverage

Who Should Invest In Savings Plan

How to Save Income Tax with Insurance

Types of Income Tax Return (ITR) Forms

What is an Endowment Plan?

What is Section 195 of the Income Tax Act? TDS on Non-Residents of India

Difference between Section 80C and 80CCC of the Income Tax Act, 1961

सुकन्या समृद्धि योजना (SSY) के कर लाभ क्या हैं?

3 Tips to Buy Guaranteed Savings Plan

Income Tax Deductions for Disabled Persons Under Section 80U

A Guide to Life Insurance Policy’s Tax Benefits and Taxability

Should one prefer a guaranteed savings plan over monthly income schemes?

What is capital gains tax, and how it works?

Tax Planning and Tax Benefits of Life Insurance

Tips to plan your savings in 2022

What is indirect tax and its types?

What is Form 16A?

How to View 26AS and Download Form 26AS Online

What is the Difference between Assessment Year (AY) and Financial Year (FY)?

How can NRIs prevent double taxation in India?

Guide for Tax Calculation on your Salary

Section 80G of the Income Tax Act

Understand ITR4 Form: How to Fill, Structure & Determine Your Eligibility

Difference between Section 80C, 80CCC, 80CCD & 80D

Why is Form 16 Important?

What To Do If Your TDS Is Not Deposited With The Government?

What is the Percentage of Tax Deducted at Source (TDS)?

Tax Benefits for Startups in India

Things to Do After Filing Income Tax Returns

Investing Lump Sum Amount

आयकर स्लैब 2021-2022

Personal Finance - How to Deal with Emergencies When Preparing Finances

How to Boost Your Savings with Guaranteed Results

How Inflation Affects Savings and Investment?

Home Investment Plan to Buy Dream Home

Tax Saving Guide for 2019-20

What is HRA (House Rent Allowance) and How is HRA Exemption Calculated?

What is the Maximum Maturity Benefit in Assured Savings Plans?

sections Under Section 80C of the Income Tax Act, 1961

How to View 26AS and Download Form 26AS Online?

How To Save Tax Using Life Insurance?

What is the TDS Rate on Salary?

Key Changes of the Union Budget 2023 You Must Know

What is Form 16B?

How Much Money This Budget 2019 Can Help You Save

What is a savings plan?

इनकम टैक्स रिटर्न कैसे फाइल करें?

Tax Rate Chart for FY 2022-2023: What is TDS Slab?

How to Check Income Tax Refund Status Online in India

What is Challan 280 & How to Pay Income Tax Online with Challan 280?

ITR 1: Sahaj Form

What is TDS (Tax Collected at Source)? A comprehensive guide

Complete Savings Plan for Low Income Earners

LTC Cash Voucher Scheme October 2020 – Everything You Need to Know

Tax Structure in India

प्रत्यक्ष कर और अप्रत्यक्ष कर में क्या अंतर है?

How to File Income Tax Return for First Time Tax Payers

52 Weeks Savings Plan: Daily Savings Plans for a Better Tomorrow

Tax Season is Coming- Know How to Save Tax

Saving Plans to Give Children a Debt-free College Education

आयकर रिटर्न (आईटीआर) फॉर्म के प्रकार

How to Check Income Tax Refund Status Online in India

Problems People Face with Tax Returns after a Job Change

Basics of Guaranteed Savings Plan

Tax-Free Income in India

Why PAN Card is Essential for Income Tax Filing?

Income Tax Exemption for Physically Handicapped Dependent

What is Section 10D of the Income Tax Act?

E-Filing of Income Tax Returns in India

Tax Saving Options other than Section 80C

Income Tax Exemption for Disabled

How to Check Income Tax Returns Status Onine?

Tax Saving Options for Salaried Employees

Penalty For Late Filing TDS Return

How much gold can you keep at home? Limits and income tax rules explained

Tax Benefits of ULIP Plans Available for NRIs

What is Section 80C Deduction?

How to create a savings plan and make good investment choices

How to Get Form 16?

Tax Saving for Self Employed in India

Is PF Withdrawal Taxable for NRI?

Tax Deductions You MUST Know

What is EEE in income tax? 5 tax-free investment options to become crorepat

What is Section 80C - Explained in Detail

Form 16, Form 16A, and Form 16B?

Have You Considered Term Insurance a Part of Your Tax Planning?

हाउस रेंट अलाउंस क्या है और इसके छूट की गणना कैसे की जाती है?

Financial Benefits and Government Schemes Every Woman in India Should Know

What is Salary Protection Insurance and Why You Need It

What is the difference between TDS and TCS?

What is ITR 5 Form and How to File ITR 5?

Tax Planning Tips for a Newly Married Couple

Plan your Daughter's Wedding With Best Monthly Savings Plan

How to File Form 10E for Tax Relief on Salary Arrears?

5 Popular Tax-Saving Schemes in India

Tax Benefit of Investing in Term Plan

Interest Imposed Under Sections 234A, 234B and 234C

स्रोत पर कर कटौती (टीडीएस) क्या है?

What is better - Guaranteed Savings Plan or Fixed Deposit?

What is the Difference Direct Tax and Indirect Tax

Presumptive Taxation for Business and Profession

What is Tax Deduction at Source (TDS)?

What are the Different Types of Taxes in India?

How to File Income Tax Return without Form 16

ITR 2 Form – Complete Guide

How to e file ITR on Income Tax Government Portal

Post Office Savings Scheme - All You Need to Know

Financial Planning and Best investment options for Housewives

How Should I Allocate A Monthly Savings Plan For Long-Term Benefits?

What are Direct Taxes? How to Avoid being Overtaxed?

Save Income Tax by 31st March: Here Is a Checklist

Union Budget 2023 and Tax Exemptions on Life Insurance Premium Over ₹5 Lakhs

9 Income Tax Myths That Could Cost You Money while Filing returns

Section 80C Deductions as per Income Tax Act, 1961

What Is Advance Tax and How Is It Calculated?

Union Budget 2023: Impact on Life Insurance

Guaranteed Return Plans-Why is it a must for you?

How to Save Tax on Salary Arrears?

Personal Finance - Meaning, Importance, and Tips for Personal Finance

What is Section 80CCC of the Income Tax Act 1961

Why Tax Planning Should Be an All-year Round Activity

All about TDS Payment Online & Due Dates

8 Things to Help You Select a Savings Investment plan

TDS Due Dates of FY 2022-23 For Return Filing

ITR-6: Guide to filing ITR-6 Form online

A Comprehensive Guide to Understand the ITR 7 Form