Published 9 May 2026
From e-filing to section 143(1) intimation -- the seven status stages on the e-filing portal, the statutory time-limits for processing, and what each status means for the taxpayer
Taxpayer Brief
After the return has been filed and verified, processing by the Centralized Processing Centre at Bengaluru takes anywhere from a few weeks for simple salaried returns to several months for tax-audit returns or returns with complex schedules. The e-filing portal exposes a 'Filed Returns' status tab that shows where the return is in the processing pipeline. Knowing what each status means -- and what action it requires from the taxpayer -- prevents surprise demands and missed refund deadlines.
1. The Seven Processing Stages
Stage | Status Label on Portal | What It Means |
|---|---|---|
1 | Successfully Submitted -- pending verification | Return e-filed but not yet verified through Electronic Verification Code or Income Tax Return Verification Form |
2 | Successfully e-Verified | Return verified within the thirty-day window; processing pipeline begins |
3 | Return Successfully Processed without Demand or Refund | Centralized Processing Centre processed the return; the section 143(1) intimation issued; tax computed equals tax paid; no refund, no further demand |
4 | Return Successfully Processed with Refund | Section 143(1) intimation accepts the return; refund computed and routed to the Refund Banker |
5 | Return Successfully Processed with Demand | Section 143(1) processing finds tax payable above what was paid; demand notice under section 156 issued; thirty days to pay or contest |
6 | Defective Return -- Notice under section 139(9) | Centralized Processing Centre flags a defect (mismatch in totals, missing schedule, wrong form); fifteen days to rectify |
7 | Selected for Scrutiny -- Notice under section 143(2) | Case selected for full or limited scrutiny; the return moves out of automatic processing into the National Faceless Assessment Centre |
2. Statutory Time-Limit for Processing
Under sub-section (1)(d) of section 143 of the Income-tax Act, 1961 (as amended by the Finance Act, 2021), the Centralized Processing Centre must complete the processing and issue the section 143(1) intimation within nine months from the end of the financial year in which the return was furnished. For a return filed during financial year 2026-27 (Assessment Year 2026-27), the outer limit for processing is 31 December 2027. If no intimation is issued by that date, the return is deemed to be accepted as filed.
Deemed acceptance Where the nine-month window expires without a section 143(1) intimation, the return is treated as processed and the figures stand accepted -- but no refund is automatically released. The taxpayer can file a grievance through the e-Nivaran portal seeking the formal acceptance and refund. |
3. How to Check the Status
- Log in to the e-filing portal at the Income-tax Department website.
- Navigate to 'e-File' tab, then 'Income Tax Returns', then 'View Filed Returns'.
- The dashboard lists all returns filed for the past assessment years with status.
- Click into any specific Acknowledgement Number to see processing detail.
- Download the section 143(1) intimation, computation sheet, and demand or refund notice.
4. Reading the Section 143(1) Intimation
The section 143(1) intimation is the most important document the taxpayer receives after filing. It compares the figures the taxpayer entered (column 'As per Return') with the figures the Centralized Processing Centre processed (column 'As per Section 143(1)'), and flags any difference. The five most common adjustments are: arithmetic errors, incorrect claim apparent from return, late-loss disallowance, audit-report mismatch disallowance, and Annual Information Statement / Specified Financial Transaction-based addition under sub-clause (vi) of clause (a) of sub-section (1) of section 143.
Column | What It Shows | Action Required |
|---|---|---|
Income under each head -- as per return | Figures the taxpayer entered | Cross-check against the filed return computation |
Income under each head -- as per section 143(1) | Figures after Centralized Processing Centre adjustment | Identify each line where the two columns differ |
Adjustment Reason Code | Code identifying the type of adjustment | Match to the response options |
Net tax payable / refundable | Final number | If demand: pay within thirty days or contest; if refund: track on Refund Banker |
5. Defective Return under Section 139(9) -- Time-Bound Response
If the Centralized Processing Centre flags the return as defective, a notice under sub-section (9) of section 139 is issued. The defect must be cured within fifteen days of receipt. Common defects -- mismatch between the totals at different points in the return; tax paid but no challan reflected; missing Schedule; wrong Income Tax Return form selected for the income type; Schedule TDS / Schedule TCS mismatch with Form 26AS. The taxpayer responds through 'e-File' then 'Response to Notice u/s 139(9)' on the portal. If the response is not filed in time, the return is treated as never filed.
6. Case Law Reference and Anticipatory Legal Analysis
Case Law Reference: Section 143(1) processing and intimation Sub-section (1) of section 143 of the Income-tax Act, 1961 prescribes the centralised processing of Income Tax Returns -- the Centralised Processing Centre at Bengaluru issues processing intimations within nine months from the end of the financial year of filing. The Income Tax Appellate Tribunal Mumbai in [VERIFY: confirm Tribunal citation on section 143(1)(a) intimation challenge] confirmed the assessee's right to challenge any adjustment proposed in the intimation. [VERIFY: cross-check specific Tribunal citations in the BharatTax case-law database.] |
Prospective Interpretation -- The CPC processing timelines Two unsettled interpretive issues. (i) Treatment of delayed processing -- where the CPC fails to issue intimation within nine months, the Income Tax Return is deemed processed without adjustments per section 143(1)(a) framework. (ii) Treatment of the section 143(1)(a) prima-facie-error adjustment -- the CPC may flag arithmetic errors, mismatches with Form 16 / Form 26AS, etc. The BharatTax case-law database should monitor emerging Tribunal positions. [VERIFY: confirm Tribunal decisions emerging on the CPC processing framework.] |
7. Key Takeaways
- Seven distinct status stages from filing to processing -- track each through the 'View Filed Returns' tab on the e-filing portal.
- Statutory processing limit: nine months from end of financial year of filing (so 31 December 2027 for Tax Year 2026-27 returns).
- Section 143(1) intimation is the central document -- compares return figures with processed figures and triggers either refund or demand.
- Section 139(9) defective return notice has a fifteen-day cure window -- act fast or the return is invalidated.
- Section 143(2) scrutiny notice removes the case from automatic processing and places it with the National Faceless Assessment Centre.
Disclaimer: This article is for general information only. It does not constitute tax / legal advice. Please consult a qualified Chartered Accountant or tax practitioner for advice specific to your circumstances. The legal position is current as of FA 2024 (No. 2) / FA 2025; subsequent amendments and CBDT notifications may modify the position.