Received an Income-tax Notice?
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What is an Income-tax Notice?
An Income-tax Notice is an official communication issued by the Income Tax Department to a taxpayer. A notice, intimation, summons or other communication may be issued for several reasons, such as processing of an Income Tax Return (ITR), seeking additional information, correcting a defective return, conducting scrutiny, reassessing income, raising a tax demand or adjusting a refund against an outstanding demand.
Receiving an Income-tax Notice does not automatically mean that you have committed an offence or made an incorrect claim. However, you should carefully read the communication, understand what information or action is required, and respond within the time specified in the notice.
Which Income-tax Act applies to your Notice?
From 1 April 2026, taxpayers may encounter section numbers under either the Income-tax Act, 1961 or the Income-tax Act, 2025. The applicable law generally depends on the year to which the proceeding relates.
| Period | Applicable legislation |
|---|---|
| Assessment Year 2026-27 and earlier years | Generally governed by the Income-tax Act, 1961, including proceedings that continue or are initiated for those earlier years in accordance with the saving provisions. |
| Tax Year 2026-27 onwards | Governed by the Income-tax Act, 2025. |
Therefore, always check the Assessment Year or Tax Year mentioned in the notice before referring to a particular section number.
Common Types of Income-tax Notices and Intimations
| Notice / Communication | What does it mean? | Corresponding provision under Income-tax Act, 2025 |
|---|---|---|
| Section 139(9) – Defective Return | Issued when the return contains incomplete, inconsistent or defective information. The taxpayer is required to correct the defect within the period specified in the notice. Failure to rectify the defect may result in the return being treated as invalid, subject to the applicable law. | Section 263(7) |
| Section 143(1) – Intimation after Processing of ITR | The return is processed by the Centralised Processing Centre (CPC). The intimation may show the income determined, tax payable, refund due, adjustments made, or other differences between the return filed and the return processed. | Section 270(1) |
| Section 142(1) – Inquiry before Assessment | The Assessing Officer may require the taxpayer to file a return, produce books of account or documents, or furnish specified information required for assessment. | Section 268(1) |
| Section 133(6) – Calling for Information | Income-tax authorities may seek information that is useful or relevant to an inquiry or proceeding. Depending on the case, the information may relate to transactions, accounts, investments or other financial details. | Section 252 |
| Section 143(2) – Scrutiny Notice | This means the return has been selected for scrutiny. The Department may examine whether income has been understated, excessive loss has been claimed or tax has been underpaid. The taxpayer may be asked to furnish supporting documents and explanations. | Section 270(8) |
| Section 148A – Show-cause before Reassessment | Generally, before issuing a reassessment notice under Section 148, the Assessing Officer provides an opportunity to explain why reassessment proceedings should not be initiated, subject to the statutory exceptions. | Section 281 |
| Section 148 – Income Escaping Assessment | Issued where reassessment proceedings are initiated because the Department has information suggesting that income chargeable to tax has escaped assessment, subject to the conditions and time limits prescribed by law. | Section 280 |
| Section 156 – Notice of Demand | Issued when tax, interest, penalty, fine or another amount becomes payable as a consequence of an order passed under the Act. The notice specifies the amount payable and the applicable payment period. | Section 289 |
| Section 131 – Summons / Inquiry and Investigation | Income-tax authorities have powers similar to those of a civil court for specified purposes, including enforcing attendance, examining a person on oath and requiring production of books of account or documents. | Section 246 |
| Section 245 – Adjustment of Refund against Outstanding Demand | Where a refund is due but an outstanding tax demand exists, the Department may propose to adjust the refund against the amount payable after giving the taxpayer an intimation of the proposed action. | Section 438 |
Important: The section number alone should not be used to determine the action required. Read the complete notice, Assessment Year or Tax Year, response deadline, issues raised and documents requested.
How to Check Whether an Income-tax Notice is Genuine
Income Tax Department communications generally contain a Document Identification Number (DIN). The e-Filing portal provides an Authenticate Notice / Order issued by ITD facility that can be used to verify a notice, order, summons, letter or other communication.
You can visit the Income Tax e-Filing portal and select Authenticate Notice / Order issued by ITD from the available services.
How to Respond to an Income-tax Notice
The exact response process depends on the type of notice. As a general approach:
- Read the complete notice: Check the applicable Assessment Year or Tax Year, section, date of issue, response deadline and the specific matter raised by the Department.
- Verify the notice: Where appropriate, authenticate the communication using the Income Tax e-Filing portal.
- Check the information mentioned: Compare the notice with your filed ITR, Form 26AS, AIS, TIS, Form 16, TDS certificates, tax challans, financial statements and other relevant records.
- Prepare supporting documents: Collect the explanations, computations and documentary evidence required for the issues raised.
- Submit the response: Many notices can be responded to electronically through the e-Filing portal under Pending Actions > e-Proceedings. Follow the response facility available against the specific proceeding.
- Save the acknowledgement: Keep a copy of the notice, response, supporting documents and submission acknowledgement for your records.
Common Mistakes to Avoid While Responding to a Notice
- Ignoring the notice or missing the response deadline.
- Responding without first checking the applicable Assessment Year or Tax Year.
- Uploading incomplete or unrelated documents.
- Providing figures that do not reconcile with the ITR, AIS or Form 26AS.
- Making a payment without first checking how the demand has been calculated.
- Accepting an incorrect demand without reviewing the underlying adjustment.
- Submitting a response without preserving the acknowledgement and supporting records.
Do You Need Professional Assistance for an Income-tax Notice?
Some notices, such as a routine intimation under Section 143(1), may only require verification of the computation. However, scrutiny notices, reassessment proceedings, disputed tax demands, information requests and summons may require a detailed review of the facts, documents and applicable law.
If you are unsure about the reason for the notice or the appropriate response, consider taking professional assistance before submitting your reply.
Need assistance with your Income-tax Notice?
myITreturn provides Notice Assistance where tax professionals can review the notice and supporting information and assist with preparation of the appropriate response based on your case.
Know more about Notice Assistance | WhatsApp +91-9320546101 | Raise a Support Request
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