Income Tax Notice
Have you received an Income Tax Notice? Then you might need an expert call because it has to be dealt with an appropriate response and supported documents. Ask for Assistance.
Possible cases of receiving a notice
Department sends a notice for various reasons like unacceptable inputs in return, not filing returns or other related cases. Also receiving it does not always mean an alarming situation; a taxpayer must take steps to understand the nature of notice and therefore is advised to move with complying steps.
| Types of Income Tax Notice | Explanation |
|---|---|
| Notice u/s 143(1) | The income tax department sends this notice seeking a response to the errors/ incorrect claims/ inconsistencies in an income tax return that was filed. If you want to revise the return after receiving this notice, it must be done within 15 days. |
| Notice u/s 139(1) | An income tax notice under Section 139(1) would be issued if the income tax return filed does not contain all necessary information or incorrect information. If tax notice under Section 139(1) is issued, you should rectify the defect in the return within 15 days. |
| Notice u/s 142(1) | This notice is addressed to the assessee when the return is already filed and further details and documents are required from the assessee to complete the process. In need to provide additional documents and information by a taxpayer, the notice is issued. |
| Notice u/s 143(2) | An income tax notice under Section 143(2) is issued if the tax officer was not satisfied with the documents and information that was submitted by the taxpayer. Taxpayers who receive notice under Section 142(2) have been selected for detailed scrutiny by the Income Tax department and will have to submit additional information. |
| Notice u/s 156 | This income tax notice is issued by the Income Tax Department when any tax, interest, fine or any other sum is owed by the taxpayer. All demand tax notice will stipulate the sum which is outstanding and due to the taxpayer. |
FAQS
Income Tax Notice
Income Tax Notice
The due date for individuals (no audit) is 15 September 2025. Belated return can be filed till 31 December 2025. Don’t forget to e-verify within 30 days.
Belated ITR: File by 31 Dec 2025 with late fee, ITR-U: If you miss that or need to declare extra income, file within 48 months—but you’ll pay extra tax and no refund allowed.
143(1): Intimation/proposed adjustment, 139(9): Defective return—resubmit, 142(1): Inquiry—submit info/documents, 143(2): Scrutiny—detailed verification. All responses must be filed online via e-Proceedings.
Every notice has a DIN (Document Identification Number). Verify it on the Income Tax Department’s Authenticate DIN tool.
Usually due to mismatch in AIS/TIS data, high-value transactions (property, big deposits, credit card spends, securities, etc.), or missing income details.
Late ITR: ₹1,000–₹5,000 penalty + loss carry forward not allowed, No e-verification: ITR becomes invalid, Ignore notice: Risk of best-judgment assessment.