March 4, 2014


I have been getting requests from a lot of people to know the procedure to get their CPC  Communication number and Refund Sequence Number. In this post we will discuss the process to make a request to re-issue of Intimation U/S 143(1) and from the intimation we can get the CPC  Communication number and Refund Sequence Number.

Intimation U/S 143(1) as the name suggests is the intimation by the Income Tax Department regarding the processing of their return. The section 143(1) is represented here below:

Where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, such return shall be processed in the following manner, namely:—

(a)  the total income or loss shall be computed after making the following adjustments, namely:—

(i)  any arithmetical error in the return; or

(ii)  an incorrect claim, if such incorrect claim is apparent from any information in the return;

(b)  the tax and interest, if any, shall be computed on the basis of the total income computed under clause (a);

(c)  the sum payable by, or the amount of refund due to, the assessee shall be determined after adjustment of the tax and interest, if any, computed under clause (b) by any tax deducted at source, any tax collected at source, any advance tax paid, any relief allowable under an agreement under section 90 or section 90A, or any relief allowable under section 91, any rebate allowable under Part A of Chapter VIII, any tax paid on self-assessment and any amount paid otherwise by way of tax or interest;

(d)  an intimation shall be prepared or generated and sent to the assessee specifying the sum determined to be payable by, or the amount of refund due to, the assessee under clause (c); and

(e)  the amount of refund due to the assessee in pursuance of the determination under clause (c) shall be granted to the assessee:


2. LOGIN to your Account
3. GO TO 'My Account'

4. Select Request for Intimation U/S 143(1)/154

5.  Fill the details and press submit.

6.The Intimation will be sent on your registered e-mail id within 7-10 days.

Hope this helps the readers. Comment for any further queries, suggestions or discrepancies in above article.


  1. Sir,

    I tried the procedure outlined by you... but when I request for intimation u/s 143(1) etc, I get a message stating "No intimation order exists for the assessment year".. How to get the intimation so that I can apply for Reissue of Refund online?

    Alternatively, could you pls provide a draft letter format for requesting the said refund?

    1. Hi,
      It appears that the year for which you are requesting Intimation is not yet processed by the CPC. Please first check whether it is processed or not and then try for Intimation request.

  2. Hi,

    I get a message stating "No intimation order exists for the assessment year" for two years 2009 and 2010, does it mean that those years intimation system is not present electronically or my CPC is not processed?

    Kindly help, do i need to send mail or offline request to any office, please let me know.



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