Income tax notices: what each one means and how long you have
Most communications from the Income Tax Department are routine, a few are serious, and all of them have a deadline. The section number on the first line tells you which kind you are holding.
FilingBase editorial team · Published
First: check that it is real
Every genuine notice, order or letter issued since October 2019 carries a computer-generated Document Identification Number. Verify it on the e-filing portal under Authenticate Notice/Order Issued by ITD, without logging in, using the DIN or your PAN and the date. Genuine notices also appear in your account under Pending Actions, e-Proceedings. An email asking you to click a link to claim a refund or to pay a demand into a bank account is not from the department.
The notices, by section
| Section | What it is | Usual trigger | Time to respond |
|---|---|---|---|
| 143(1) | Intimation after processing the return | Issued for every processed return; shows refund, demand or no change | No reply if you agree. If there is a demand you dispute, rectification or response within 30 days |
| 143(1)(a) | Proposed adjustment before processing | Mismatch between the return and Form 26AS, AIS or the audit report; a deduction claimed without a schedule | 30 days, online; silence is treated as acceptance |
| 139(9) | Defective return | Wrong form, missing schedules or balance sheet, tax unpaid, TDS claimed without the income | 15 days to correct, extendable on request; otherwise the return is invalid |
| 142(1) | Inquiry before assessment | Asking you to file a return, or to produce accounts and documents | As stated in the notice; failure carries a ₹10,000 penalty and best-judgment assessment |
| 143(2) | Scrutiny assessment | Return selected by risk parameters or compulsory criteria | Must be served within three months from the end of the financial year in which the return was filed; reply by the date given |
| 148A, then 148 | Reassessment: show cause why income that escaped assessment should not be taxed, then the notice to file a return | Information in the AIS not matched by a return; high-value transactions; survey or search findings | As stated in the show-cause notice, usually 7 to 30 days. Normally within about three years of the assessment year, and up to about five years where escaped income is ₹50 lakh or more |
| 245 | Proposal to adjust a refund against an older demand | An outstanding demand on the portal | Respond online, agreeing or disagreeing with reasons, within the time given, generally 21 days |
| 156 | Notice of demand | Follows an assessment or intimation with tax payable | Pay within 30 days, or seek rectification, appeal and stay |
| 131, 133(6) | Summons, or a call for information | An inquiry about you or about someone you transact with | As stated; non-compliance carries a penalty |
| e-Verification scheme | A compliance query, not a notice under the Act | An AIS transaction not reflected in the return | Respond on the compliance portal; an unanswered query is how a 148A begins |
How to respond
- Log in to the e-filing portal and open Pending Actions, e-Proceedings. Read the notice and every annexure; the annexure lists exactly what is wanted.
- Reconcile before you write: the return, Form 26AS, the AIS, bank statements and books. Most notices are mismatches with an innocent explanation and a document that proves it.
- Reply through the portal, point by point, with documents as PDFs named for what they are. Assessments are faceless; the officer sees only what you upload.
- If more time is needed, request an adjournment on the portal before the due date, not after.
- If the department is right, accept and pay, or file a revised or updated return where the window is open. It is far cheaper than a penalty.
What ignoring a notice costs
- A penalty of ₹10,000 for each failure to comply with a notice under section 142(1) or 143(2).
- A best-judgment assessment under section 144, on the officer’s estimate, with the burden then on you to disprove it in appeal.
- Penalty under section 270A at 50 percent of the tax on under-reported income, and 200 percent where it is misreported.
- Interest under sections 234A, 234B and 234C, and at 1 percent a month on unpaid demand under section 220(2).
- Prosecution in serious cases of wilful failure.
An order you disagree with can be rectified under section 154 for mistakes apparent from the record, or appealed to the Commissioner (Appeals) within 30 days, with a request for stay of the demand; 20 percent of the disputed demand is the usual condition for a stay.
Our notice reply service reads the notice, reconciles the data and files a drafted response with workings, from ₹1,499.
Frequently asked questions
Is a 143(1) intimation a notice to worry about?
Usually not. It is issued for every processed return. Read it: if it shows a demand or a reduced refund you disagree with, respond or seek rectification within 30 days.
How do I know an income tax notice is genuine?
Verify its Document Identification Number on the e-filing portal under Authenticate Notice/Order Issued by ITD, and check that it appears under e-Proceedings in your account.
How much time do I get to reply to a defective return notice?
15 days from the notice under section 139(9), which can be extended on request. If not corrected, the return is treated as never filed.
What is a notice under section 148A?
A show-cause notice before reassessment, giving you the information the department holds and an opportunity to explain why income has not escaped assessment.
What happens if I ignore an income tax notice?
A penalty of ₹10,000 per default, a best-judgment assessment on the officer’s estimate, and penalties of 50 to 200 percent of the tax on the income added.
Got a notice? Reply before the clock runs out
Notice read, data reconciled, response drafted with workings and filed on the portal. From ₹1,499.
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Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them — verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.