Income Tax
Received an Income Tax Notice? Here's Exactly What to Do
Getting an income tax notice is scary — but it's not always a big deal. Most notices are informational or routine. Here's how to understand which notice you got and how to respond correctly.
Every year, millions of taxpayers receive income tax notices. Most people panic — but the reality is that a significant portion of these notices are automated, routine, and can be resolved easily if you respond correctly and on time.
The most common types of income tax notices:
Intimation u/s 143(1): This is the most common. It's an automated communication after your ITR is processed. It may show a demand (tax payable) or a refund. Common reasons: mismatch between your ITR and Form 26AS, incorrect computation, or deductions not matching. This is NOT a scrutiny notice. You can respond online.
Notice u/s 139(9): Sent when your ITR has a defect — like selecting the wrong form, a field that doesn't add up, or missing a mandatory schedule. You have 15 days to correct and re-file.
Notice u/s 148/148A: Sent when the IT department believes income has escaped assessment (i.e., you earned income and didn't declare it). This is a serious notice. Always get professional help here.
Notice u/s 143(2): Scrutiny notice. The department wants to verify specific claims in your return. This triggers a full assessment proceeding and requires detailed documentation.
What to do immediately after receiving a notice:
Don't ignore it — there are strict response deadlines. Log in to incometax.gov.in and find the notice under "Pending Actions" or "e-Proceedings". Read it carefully to understand the specific reason. Gather your relevant documents — bank statements, investment proofs, AIS, Form 16. If it's a simple mismatch, you can respond directly online. For anything beyond a 143(1) intimation, consult a qualified professional.
Documents to always keep ready:
Save your ITR acknowledgment (ITR-V) for at least 6 years. Keep Form 26AS / AIS printouts for the year. Retain investment receipts, rent agreements, loan certificates, and salary slips. Anything you claimed as a deduction or exemption should have supporting documentation.
Never miss the deadline. Most notices give you 15-30 days to respond. Missing the deadline converts a simple issue into a contested assessment. If you're unsure about a notice, the safest approach is to call your professional the same day you receive it — most issues are sorted within a week when handled promptly.