What are the 4% cess and interest under 234B and 234C on my intimation?

The 4% health and education cess is added on your income tax to fund health and education. Interest under Section 234B applies when advance tax was not paid or under 90% was paid, and 234C when the quarterly advance-tax instalments were deferred — each at 1% per month on the shortfall.

My 143(1) intimation computed tax on the wrong regime — what do I do?

This usually happens when the regime option was not captured (for business income, Form 10-IEA must be filed). File a rectification under Section 287 (old 154) or a revised return so the correct regime is applied.

TDS shows in 26AS but the intimation reduced my refund — what do I do?

Claim the TDS as per Form 26AS, which is the authoritative record, and file a rectification under Section 287 (old 154) attaching the 26AS proof so the credit is restored.

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Income Tax · Notices · Intimation

Your tax notice explained — 4% cess, 234B/234C interest, and 143(1) mismatches

✍️ Answered by EaseValue Advisors · Updated 17 Jul 2026 · 5-min read

Quick answer

Your intimation adds 4% health & education cess on tax, and interest under 234A/234B/234C if tax or advance tax was short. If the 143(1) intimation computes a different tax than your return (e.g. ignores your regime or a TDS credit), you can rectify it under Section 287 (old 154).

Health & Education Cess — 4%

A 4% cess is added on top of your income tax (plus surcharge) to fund health and education. It applies to everyone; it isn't a penalty.

Interest for short/late tax

Section 234A — late filing: 1% per month on unpaid tax from the due date to filing.
Section 234B — advance tax not paid (or under 90% paid): 1% per month on the shortfall from 1 April.
Section 234C — advance tax instalments deferred: 1% per month for missing the quarterly 15/45/75/100% milestones.

Avoid all three by paying advance tax on time (see the due-date calendar) and filing by the deadline.

143(1) intimation computes a different tax

Wrong regime applied (you opted the new regime but tax was computed on the old, or vice-versa): usually the regime option wasn't captured (for business income, Form 10-IEA must be filed). File a rectification under Section 287 (old 154) or a revised return.
TDS credit reduced (TDS in 26AS but not allowed): claim the credit as per Form 26AS and file a rectification with the 26AS proof — 26AS is the authoritative TDS record.
If the difference is a genuine arithmetic/claim issue, respond to the 143(1)(a) adjustment on the portal.

General information based on the Income-tax Act as it stands, not advice on your specific case. Tax outcomes depend on your exact facts and residential status. © EaseValue Advisors LLP.

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