Question

what action is to be taken if there is section 143 (1) of income tax return

Answer 1

The purpose of intimation under Section 143(1) is to promptly collect the taxes or issue refunds to the taxpayer. In case the intimation under Section 143(1) does not reflect any tax demand or refund, then it implies that the ITR is processed without any refund or additional tax payable and no action is needed.

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