Assessment - intimation, scrutiny, best judgement

Intimation under Section 143(1) is issued after processing ITR. Scrutiny assessment under 143(3) when case is selected. Complete assessment based on materials available.

Key provisions

• Intimation under Section 143(1) is issued after processing ITR. Scrutiny assessment under 143(3) when case is selected. Complete assessment based on materials available.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/268

{
  "act_2025_ref": "268",
  "old_reference": "Section 143, Income Tax Act 1961",
  "title": "Assessment - intimation, scrutiny, best judgement",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}