An income tax notice is not a verdict — it's most often a mismatch, a missing document, or a clarification request. The key is to respond with clean evidence and a consistent story. Panicking or ignoring the notice are both costly mistakes.
Types of Income Tax Notices
| Section | What It Means | Response Deadline |
|---|---|---|
| 143(1) — Intimation | Auto-processed mismatch with your return. Usually a demand or refund adjustment. | Respond within 30 days or raise rectification |
| 139(9) — Defective Return | Return has errors — wrong form, missing schedules, mismatch in totals. | Respond within 15 days |
| 143(2) — Scrutiny Notice | Your return is selected for detailed examination by an ITO. | Respond to all queries within the given timeline |
| 148 — Reassessment | Department believes income escaped assessment. Very serious. | File return or challenge within 30 days |
| 148A — Show Cause (pre-148) | Must respond before reassessment is opened. | Respond within 7–10 days |
| 245 — Demand Adjustment | Your refund being adjusted against old demand. | Accept or challenge within 30 days |
Do This First After Receiving Any Notice
- Read the exact section and issue — understand what the department is actually asking
- Log in to e-Filing portal → Pending Actions → e-Proceedings — all notices are digital
- Download the notice and check the deadline and DIN (Document Identification Number)
- Download AIS, 26AS, and TIS to understand what data the department has
- Collect supporting proofs for every income/deduction item in dispute
What NOT to Do
- Do NOT ignore any notice — deemed admission of the claim against you after deadline
- Do NOT make rushed, incomplete responses — better to ask for extension than file a weak reply
- Do NOT guess amounts — always base replies on verified documents and AIS data
- Do NOT engage verbally without written record — all communication must be through the portal
- Do NOT pay demand without checking — many demands have errors; raise a rectification first
Note: If you've received a 143(2) scrutiny or 148 reassessment notice, engage a CA immediately. These have significant consequences if mishandled.