Most income tax notices are routine and can be answered online. The key is to check it is genuine, understand what it asks, and reply before the deadline.
Step 1: Check the notice is genuine
Every genuine notice has a Document Identification Number (DIN). Verify it on the e-filing portal using “Authenticate notice/order issued by ITD”. Fraudsters send fake notices by email and SMS asking you to click links or pay.
Common notices
The Income-tax Act, 2025 applies from 1 April 2026 and uses new section numbers. Notices for earlier years still cite the 1961 Act sections below.
| Notice (1961 Act) | What it means | What to do |
|---|---|---|
| s.143(1) intimation | Processing result: tax matches, refund, or demand | Check the computation; if a demand is wrong, file a rectification or respond online |
| s.139(9) defective return | Your return has an error or is incomplete | Correct and resubmit within the time given (usually 15 days) |
| s.245 refund adjustment | Your refund may be set off against an old demand | Agree or disagree online, with reasons, within 30 days |
| s.143(2) scrutiny | Your return is selected for detailed assessment | Reply with documents by the date given; consider a professional |
| s.148A / s.148 reassessment | The department believes income escaped assessment | Reply to the show-cause notice in time – get professional help |
| s.156 demand | Tax payable | Pay, or dispute through rectification or appeal |
How to respond
- Log in to incometax.gov.in → Pending Actions → e-Proceedings.
- Read the notice and note the deadline.
- Upload your reply and documents. Ask for more time online if you need it.
- Keep the acknowledgement.
Check your tax with the income tax calculator.
This is general information, not legal advice. For more details, do consult a lawyer or a subject-matter expert about your own case.