The Income Tax Department sends notices for various notices like not filing the income tax return, defect in the filing of the tax returns, or other instances where the tax department requires any additional information or documents.
There is nothing frightening or alarming about the notice that is received. But the taxpayer must first understand the notice, the nature of the notice, the request or order in the notice, and take steps to comply.
IndiaFilings offers a comprehensive suite of services for families and businesses to help them maintain compliance. In case an income tax notice received get in touch with our Tax expert at IndiaFilings to better understand the income tax notice and determine a course of action.
You can send a copy of the tax notice and question to [email protected]. Our tax experts can then advise you on the types of notice received and provide support in helping the receiver of the notice comply with the tax notice or order.
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|Type of Notice||Description|
|Notice u/s 143(1) - Intimation||This is one of the most commonly received income tax notices. 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 an individual wants to revise the return after receiving this notice, it must be done within 15 days.
Else, the tax return will be processed after making the necessary adjustments mentioned in the 143(1) tax notice.
|Notice u/s 142(1) - Inquiry||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.
This notice can also be sent to necessitate a taxpayer to provide additional documents and information.
|Notice u/s 139(1) - Defective Return||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 143(2) - Scrutiny||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 - Demand Notice||This type of 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 from the taxpayer.
|Notice Under Section 245||If the officer has reason to believe that tax has not been paid for the previous years and he wants to set off the current year refund against that demand, a notice u/s 245 can be issued.
However, the adjustment of demand and refund could be done only if the individual has been provided proper notice and an opportunity to be heard. The recipient has to respond to the notice is 30 days from the day of receipt of the notice.
If the individual does not respond within the specified timeline, the assessing officer can consider this as consent and proceed with the assessment.
Therefore, it is advisable to respond to the notice at the earliest.
|Notice Under Section 148||The officer may have a reason to believe that you have not disclosed your income correctly and therefore, you have paid lower taxes.
Or the individual may not have filed his return at all, even if you must have filed it as per law. This is termed as income escaping assessment. Under these circumstances, the assessing officer is entitled to assess or reassess the income, according to the case.
Before making such an assessment or reassessment, the assessing officer should serve a notice to the assessee asking him to furnish his return of income.
The notice issued for this purpose is issued under the provisions of Section 148.
The reply for the Income Tax notice should be responded to within 15 days of the intimation send by the assessing officer. For an extension, a written application can be made to the local assessing officer.
Notice 139 (9) is sent by the assessing officer if the ITR filed by the taxpayer is defective or incorrect the office will also provide the proper description of the errors and also a solution for rectifying the errors.
When the AO is of the view that the taxpayer is concealing the income then he will receive the notice u/s 131(1A). This notice is just an intimation that the AO is initiating the inquiry or investigating the matter.
Section 245 is an intimation and this intimation means the offset taxpayer refund either full or partial against the old tax payable.
Last updated: June 30, 2021