$ cat intent.f95
subroutine s(x)
integer, intent(in) :: x
x = x + 1
end subroutine
program p
call s(1)
end program
$ fort -fsyntax-only intent.f95
$ gfortran -fsyntax-only intent.f95
intent.f95:3:2:
x = x + 1
1
Error: Dummy argument 'x' with INTENT(IN) in variable definition context (assignment) at (1)