05 February 2016
The intimation under section 143(1) is the proof of return processed as submitted.This is a preliminary assessment and is referred to as summary assessment without calling the assessee (i.e., taxpayer).
If there is errors in return filed due to which demand for tax payable was issued then 143(1a) notice will be given.(like mismatch in tds claimed in return vs 26as.mismatch of details provided in return with 26as,) Same can be rectified by filing 154 rectification
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