You filed your return, felt relieved, and then an email arrives with the words "intimation under section 143(1)" or "notice of defective return". For most freelancers the first reaction is panic, and the second is to search for a CA. Most of these messages are automated, and many need nothing more than a careful read and a short reply on the e-filing portal.
A 143(1) intimation is the department's automated check of your return, a 139(9) notice says your return has a fault you can fix, and a 143(2) notice is the one that starts a real scrutiny. Here is what each one means for a freelancer, how long you have to respond, and how to tell a real notice from a fake one. This post covers returns for FY 2025-26 (AY 2026-27), which still fall under the Income-tax Act 1961.
A 143(1) intimation is an automated check, not an inquiry
When you file, the Centralised Processing Centre (CPC) processes the return and sends an intimation under Section 143(1) of the Income-tax Act. It shows your income as filed, the income as computed, and the tax, interest or refund that follows. If the two figures match and nothing is payable or refundable, the filing acknowledgement itself is treated as the intimation.
The law limits what the CPC can change. It can correct an arithmetical error, disallow a claim that is incorrect on the face of the return, and make a few disallowances linked to late filing or to an audit report. "Incorrect claim apparent from the return" has a narrow meaning: a claim inconsistent with another entry in the return, a claim missing information needed to support it, or a deduction above its legal limit. The department sends the intimation within nine months from the end of the financial year in which you filed, so a return filed in August 2026 can receive one up to 31 December 2027, and silence before then is not a warning sign.
Respond to a 143(1) proposed adjustment within 30 days, or it goes ahead
If the CPC plans to change your return, it first tells you and considers your response before making the adjustment. If you do not respond within 30 days, the CPC makes the adjustment. On the e-filing portal the pending item appears under your pending actions, and the department's user manual on prima facie adjustments shows the screens. Read the computation line by line before you pick a response, because the portal asks whether you agree with the proposal.
The mismatches a freelancer is most likely to see come from the same few places. Receipts reported below what AIS or Form 26AS shows, a TDS credit claimed in the return that does not match the deductor's filing, and income on which TDS was cut that was left out of the return all draw attention. The guide on a TDS credit that does not match 26AS covers the fix when the gap sits with your client. If you agree with the proposal, accept it and pay or claim the difference. If you disagree, upload your reasons and the supporting documents, such as invoices, bank entries and TDS certificates.
A 139(9) defective return notice gives you about 15 days to correct it
If the return has a defect, the assessing officer sends a notice under Section 139(9) and allows 15 days from the date of the notice, or a longer period the officer allows, to fix it. The notice states the exact period, so read it for the date. If you do not cure the defect, the return is treated as invalid and the law treats you as if you never filed. That means the late fee, interest and the loss of carry-forward rights described in the guide on what to do after missing the ITR deadline can all come back.
The officer can accept a late correction before an assessment is made, but that is discretionary, so do not plan around it. Typical freelancer defects are a wrong ITR form, self-assessment tax not paid before filing, and a TDS claim that differs from Form 26AS. Fix the error, file the corrected return through the portal's response flow, and keep the acknowledgement.
Fix a mistake in the intimation through rectification under Section 154
If the intimation itself contains an error, such as a TDS credit that was available but not given, you can ask for it to be corrected under Section 154. Under Section 154, an amendment application must be made within four years from the end of the financial year in which the intimation was sent. Rectification covers mistakes apparent from the record. It is not a way to reargue a legal position or add a fact you forgot.
If the error is in your own return, such as an income figure entered wrongly, a revised return is the cleaner route while that window is open, and the missed-deadline guide explains the dates. If the department has wrongly attributed income to you, give feedback on the entry in AIS instead. On the portal you open the transaction, choose a feedback option such as "information is not fully correct" or "information relates to other PAN", and submit. The department uses the feedback to update your taxpayer information summary, and the portal keeps a record of what you submitted.
Scrutiny and reassessment are separate, rarer notices that need a CA
A notice under Section 143(2) means the officer has selected your return for scrutiny. The law bars the officer from serving it more than three months after the end of the financial year in which the return was furnished, so a return filed in August 2026 faces a cut-off of 30 June 2027. Notices under Section 142(1) ask for documents or information, and reassessment under Sections 148 and 148A is a different route with its own, longer time limits. Because the exact limits and steps in those two have changed over the last few years, hand them to a CA the day they arrive rather than working them out from a blog post.
Reply by the date on the notice even if your CA needs more time, because a missed reply can lead to an assessment on whatever the officer already holds. Keep your invoices, bank statements and TDS certificates in one place. This is the reason the guide on filing ITR-4 as a freelancer stresses reporting gross receipts, since the officer starts from the same AIS figures you do.
Check that the notice is real before you click anything
Under CBDT Circular 19/2019, communications from the department carry a computer-generated Document Identification Number (DIN), and genuine notices also appear when you log in to the e-filing portal. Fake notices and refund-claim messages circulate every filing season. Do not click links in an email or SMS, and never share an OTP or a password. Open the portal yourself, check your pending actions, and match the notice number and date. A DIN alone is not proof, since the portal is the place to confirm.
Keep the records a reply will need
Responding is quick when the paperwork is already in one place. Rinto keeps notes and file attachments per client, so the invoices, agreements and TDS certificates for each client stay together, and its income-by-client view shows which clients bring in the most, so you know whose records to pull first. Rinto does not file your return or respond to notices, so a CA still handles scrutiny. This post is general information, not tax advice.
If the intimation shows a refund that has not arrived, the guide on an income tax refund that is delayed walks through the usual causes and how to fix them.
Frequently Asked Questions
What is a 143(1) intimation and should I worry about it?
It is the result of the CPC's automated processing of your return, showing your income as filed, as computed, and the tax or refund that follows. Most are routine, and some simply confirm your refund. Worry only if it proposes an adjustment you disagree with, because you must respond within 30 days or the adjustment goes ahead. The department can send an intimation up to nine months after the end of the financial year in which you filed, so receiving one is not a sign that you are being investigated. Read the computation, compare it with your return, and reply on the portal.
How long do I have to reply to an income tax notice?
It depends on the notice. A proposed adjustment under Section 143(1) needs a response within 30 days, and a defective return notice under Section 139(9) usually allows 15 days from the date of the notice, though the notice states the exact period. Scrutiny and inquiry notices under Sections 143(2) and 142(1) carry the date written on the notice itself. In every case, read the date on the notice, reply on the portal before it, and ask your CA for help early, because a missed 143(1) reply means the adjustment goes ahead, and a missed scrutiny reply can lead to an assessment on whatever the officer already holds.
What happens if I do not fix a defective return?
If you do not correct the defect within the period given in the Section 139(9) notice, the return is treated as invalid and the law treats you as if you never filed it. You could then face the late fee, interest and the loss of carry-forward rights that apply to a missed filing. The officer may accept a correction made after the period but before assessment, yet that is discretionary and should not be relied on. The safer path is to read the defect on the notice, correct the return quickly, and keep the acknowledgement as proof.
Can I get a 143(1) intimation corrected after it is issued?
Yes, if the problem is a mistake apparent from the record, such as a TDS credit that was available but not given. You can apply for rectification under Section 154 within four years from the end of the financial year in which the intimation was sent. Rectification is not meant for arguing a legal position or adding a fact you forgot. If the mistake is in your own return, a revised return is usually cleaner while that window is open, and if the department has wrongly attributed income to you, give feedback on the entry in AIS instead.
How do I know an income tax notice is genuine and not a scam?
Genuine notices carry a computer-generated Document Identification Number under CBDT Circular 19/2019 and also appear when you log in to the e-filing portal. Do not click links in emails or SMS messages, and never share an OTP or password. Open the portal yourself, check your pending actions, and match the notice number and date with what you received. Scam messages often promise a refund or push you to act in a hurry. If a notice does not appear on the portal, treat it with suspicion and ask your CA before replying.