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What it is: This is the most common notice you might receive after filing your Income Tax Return ( ITR ). It's an automated intimation issued after your return has been processed by the Central Processing Centre (CPC). It's essentially a summary assessment. After the taxpayer files his income tax return ( ITR ), the return is electronically processed and matched with the data available with the income tax department. Thereafter, the income tax department processes the ITR and sends an intimation under Section 143 (1) to the taxpayer. As a taxpayer, you are required to keep a close watch on all communications received by the CPC after filing your ITR and ensure that processing under Section 143 (1) is proper. Intimation under Section 143 (1) is ... CBDT Circular 13/2025 addresses tax demands after ITR processing due to Section 87A rebate denial on special rate income . Interest waived if paid by Dec 31, 2025. Got an ITR processed notice ? Know what it means, refund steps, 143 (1) decoding, and how to respond correctly. Clear, fast, and simple guide!