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    <title>What is the time limit to issue intimation under section 143(1)?</title>
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    <description>The time limit for issuance of intimation under section 143(1) requires the tax authority to issue the intimation within nine months from the end of the financial year in which the return was furnished, establishing the deadline for communication of adjustments arising from processing the return.</description>
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      <description>The time limit for issuance of intimation under section 143(1) requires the tax authority to issue the intimation within nine months from the end of the financial year in which the return was furnished, establishing the deadline for communication of adjustments arising from processing the return.</description>
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