ITR intimation: When do you receive it, what is the password, and how to respond - What is Section 143(1) intimation notice?

Once your ITR has been processed, the Income Tax Department issues an intimation under Section 143(1) of the Income Tax Act. This notice tells you if you need to pay additional tax or if you’re eligible for a refund. It is important to read and understand this notice, as it shows whether the tax calculations you reported in your ITR match the records the department has. What is Section 143(1) intimation notice?