I-T department's email on tax returns: How to open PDF, seek rectification

What to do if you find discrepancies in your assessment doesn't match with Income-Tax Department's claim

People get an email from the Income-Tax Department regarding their income tax returns under Section 143 (1). The email has a password-protected attachment. Here’s how to open the document.

What is Section 143(1)?

 

Section 143 (1) of the Income Tax Act pertains to the preliminary assessment of Income Tax Returns (ITR). The department does an automated check of the return filed against its records. Based on this assessment, taxpayers may receive:

 

• Acceptance: Confirmation that the return is accepted without changes. 
• Demand Notice: Notification of additional tax payable. 
• Refund notification: Information about a refund due to the taxpayer.

 

The PDF in the email provides a detailed summary of this assessment.  ALSO READ | New ITR forms for AY 2025-26 make filing taxes easier for small investors

 

How to open password-protected PDF

 

Password format: Combine your PAN (in lowercase) with your date of birth/incorporation in DDMMYYYY format.

 

Example:

 

If your PAN is ABCDE1234F and your date of birth is August 15, 1985, the password will be: abcde1234f15081985

 

Ensure:

• There are no spaces in the password typed in. 
• PAN is entered in lowercase letters. 
• Date is in the correct numeric format.

 

Importance of tax department’s intimation

 

The intimation under Section 143(1) contains:

• A summary of the return filed. 
• Details of any discrepancies identified. 
• Information on refunds or additional taxes due.

 

Reviewing this document helps ensure that your tax records are accurate and up-to-date.  ALSO READ | Govt notifies ITR forms; LTCG up to Rs 1.25L allowed under ITR-1, ITR-4

 

Frequently asked questions (FAQ)

 

The Income-Tax Department provides answers to common queries regarding Section 143(1) intimations:

 

What is an intimation under Section 143(1)?

 

It's a communication from the department after processing your ITR, indicating acceptance, a refund, or a demand for additional tax.

 

What should I do upon receiving an intimation?

 

Compare the details in the intimation with your filed return. If discrepancies are found, consider filing a rectification request.

 

How can I access the intimation if I haven't received the email?

 

Log in to the e-filing portal, navigate to 'e-File' > 'Income Tax Returns' > 'View Filed Returns', and download the intimation from there.  ALSO READ | May 2025 tax filing & compliance deadlines: What's due, when, and by whom

 

Filing a rectification request

 

If you find errors in the intimation, these are the steps listed on tax department’s website that you should follow:

 

1. Log in to the e-filing portal. 
2. Navigate to 'Services' > 'Rectification'. 
3. Click on '+ New Request'. 
4. Select the relevant Assessment Year and proceed. 
5. Choose the appropriate Request Type:

• Reprocess the Return
• Return Data Correction (Offline)
• Tax Credit Mismatch Correction  6. Submit the request