How do I respond to an income tax notice in India?
Log in to the income tax e-filing portal and open Pending Actions to e-Proceedings, then find the section quoted on the notice — it decides your deadline. A defective return notice under Section 139(9) allows 15 days; a demand under Section 156 allows 30 days. Reply online with supporting documents before the deadline, even if you disagree.
Most income tax notices are routine. Many are not even notices — they are automated intimations. What turns a small issue into a large one is missing the reply window, because almost every deadline here is short and only some can be extended. Start by identifying the section printed at the top of the notice.
Types of income tax notice and your deadline
| Section | What it means | Your deadline |
|---|---|---|
| 143(1) – Intimation | Automated processing of your return. Shows refund, nil demand, or a demand after adjustments. | No reply needed if you agree. File a rectification or appeal if you disagree. |
| 139(9) – Defective return | Something is missing or inconsistent in your return, so it is treated as invalid. | 15 days to rectify (extension can be requested). |
| 142(1) – Inquiry | The officer wants your return, accounts or specific documents. | As stated in the notice. |
| 143(2) – Scrutiny | Your return has been picked for detailed examination. | Must be issued within 3 months from the end of the financial year in which you filed the return. |
| 148 – Income escaping assessment | Reassessment of an earlier year, preceded by a show-cause notice under Section 148A. | Reply within the time given — usually not less than 7 days. |
| 156 – Notice of demand | A specific amount of tax, interest or penalty is payable. | 30 days to pay or contest. |
| 245 – Adjustment of refund | Your refund is proposed to be set off against an old outstanding demand. | Respond within the window stated, or the adjustment goes through. |
How to respond, step by step
1. Verify the notice is genuine
Every genuine communication carries a Document Identification Number (DIN). Use the Authenticate Notice/Order Issued by ITD service on the e-filing portal. Anything demanding payment to a private bank account or a personal UPI ID is a scam — the department only collects tax through its own payment channels.
2. Read the section and the assessment year
The section decides your deadline and your rights. The assessment year tells you which return is under question — people frequently pull up the wrong year's documents and reply to the wrong issue.
3. Gather the specific documents asked for
Form 16, Form 26AS, the Annual Information Statement (AIS), bank statements, capital gains statements, proof of deductions claimed. Most notices arise from a simple mismatch between your return and the AIS or Form 26AS.
4. File the reply online
Log in at the e-filing portal and go to Pending Actions → e-Proceedings. Scrutiny and most assessments are now faceless, so responses and attachments are submitted electronically rather than in person. Keep the acknowledgement.
5. Reply even if you disagree
A reasoned reply with evidence is the point. Silence lets the officer proceed to a best judgment assessment based on the material already available, which is almost always worse than the outcome of engaging.
Which law applies to your notice in 2026?
The Income-tax Act, 2025 came into force on 1 April 2026 and replaced the 1961 Act, renumbering it into 536 sections. This creates real confusion, so be clear on the rule: under Section 536 (repeal and savings) of the new Act, the 1961 Act continues to govern any tax year beginning before 1 April 2026 — including notices, assessments, reassessments, penalties and appeals initiated on or after 1 April 2026 for those years.
In practice, a notice you receive today about AY 2024-25 or AY 2025-26 will correctly cite 1961 Act sections, and it is not defective for doing so. The new numbering (where the return, inquiry, assessment and reassessment provisions broadly correspond to Sections 263, 268, 270 and 280) becomes relevant from tax year 2026-27 onwards. The department publishes an official section mapping utility if you need to cross-refer.
If you disagree, or you missed the deadline
- Appeal: file Form 35 before the Commissioner (Appeals) within 30 days of service of the demand notice or order. The fee is ₹250, ₹500 or ₹1,000 depending on the assessed income. Delay can be condoned for sufficient cause, and tax on your returned income must generally be paid first.
- Rectification: for an obvious arithmetical or clerical error in a 143(1) intimation, a rectification request is faster and cheaper than an appeal.
- Penalties: under Section 270A, under-reporting attracts a penalty of 50% of the tax on the under-reported income; deliberate misreporting attracts 200%.
Deadlines in tax matters are unforgiving and the paperwork is specific to your facts. If the amount is significant, or the notice is under Section 148 or 143(2), get a chartered accountant or tax lawyer involved early rather than after an adverse order.
This article is general information, not legal advice. For advice on your specific situation, consult a qualified professional.
Frequently asked questions
What happens if I ignore an income tax notice?
Ignoring it does not make it go away. The officer can proceed to a best judgment assessment on the material available, raise a demand, levy penalty under Section 270A, and begin recovery — including adjusting future refunds against the demand. Replying late is far better than not replying at all.
Can I file an updated return (ITR-U) after receiving a notice?
Sometimes. Section 139(8A) allows an updated return within 48 months from the end of the relevant assessment year, with additional tax of 25%, 50%, 60% or 70% depending on how late you file. But it is barred in several situations — including where a show-cause notice under Section 148A has been issued after 36 months from the end of that assessment year. Check eligibility before relying on it.
How do I know if an income tax notice is genuine?
Every valid communication carries a Document Identification Number (DIN), which you can verify using the 'Authenticate Notice/Order Issued by ITD' service on the e-filing portal. Genuine notices also appear in your account under Pending Actions. Any message asking you to pay into a personal account, click a payment link, or share an OTP is fraudulent.
Is a Section 143(1) intimation an income tax notice?
Not really — it is the automated result of your return being processed, and it must be issued within nine months from the end of the financial year in which you filed. If it shows a refund or nil demand and you agree with the figures, no action is needed. Only if it raises a demand or reduces your refund do you need to respond, by rectification or appeal.
Do I need a CA or lawyer to reply to a tax notice?
For a straightforward mismatch or a defective return under Section 139(9), most people can respond themselves on the portal. For a scrutiny notice under Section 143(2), a reassessment under Section 148, or any demand large enough to matter to you, professional help is worth it — these proceedings build the record that any later appeal is decided on.
