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Published on: Sep 25, 2026

Income Tax Notice

Receiving a notice from the Income Tax Department can be alarming. However, understanding the notice, complying with its requests, and taking the necessary steps can mitigate concerns. Common reasons for receiving an income tax notice include:

Note: If you receive an income tax notice, consult with a professional at IndiaFilings for guidance on the appropriate course of action.

You can send a copy of the tax notice, together with your question, to Email IndiaFilings.

Notice u/s 143(1) - Intimation

This notice indicates your ITR is being processed. It may point out numerical errors or suggest modifications. Typically sent via email, this is not an inspection or an order. Learn more about Section 143(1) here.

Notice u/s 139(9) – Defective Income Tax Return

An income tax return may be deemed defective if there are contradictions, errors, or missing information. Corrections must be made within 15 days, or the return is considered invalid. Ensure your returns are processed smoothly by understanding the details of this notice here.

Notice u/s 142(1) – Inquiry Notice before Assessment

This notice requests additional details post-return filing. It can also demand further documentation. Typically, it arises due to discrepancies needing further examination. Discover more about handling Section 142(1) notices here.

Notice u/s 143(2) – Scrutiny Assessment Notice

This scrutiny notice occurs when you have filed tax under self-assessment or responded to a notice u/s 142(1). The Assessing Officer requires presence or representation with proofs. It is crucial to provide evidence supporting your income and claims. Understand the scrutiny process better here.

Notice u/s 156 – Demand Notice

Issued when tax, interest, fine, or other sums are due, it specifies the outstanding amount. Payment must be made within 30 days or by the specified deadline. To understand how to respond effectively to a demand notice, click here.

Notice u/s 148 – Commence Proceedings

Issued to reopen a previously assessed case if taxable income was undisclosed. The Assessing Officer must have solid reasons for such actions. For a detailed overview of this process, explore this page.

Notice u/s 245 – Intimation to set off Demand and Refunds

This notice involves setting off refunds against current tax demands. Section 245 allows such adjustments post-notification to the taxpayer. Learn how these process works here.

IndiaFilings' experts are available to assist you in responding to an Income Tax notice. Discover the steps to clear your tax notice with IndiaFilings in just five simple steps here.

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Frequently Asked Questions

Common questions about Income Tax Notices and Understanding u/s 143, 139, 142, 148.

If you receive an income tax notice, it's important to remain calm and understand the nature of the notice. The first step is to carefully read the notice and determine the request or order mentioned in it. It's advisable to consult a professional tax expert at IndiaFilings, who can guide you through the process and determine the appropriate course of action.
There are several common reasons for receiving an income tax notice, including not filing income tax returns, discrepancies between the tax paid and the amount mentioned in the return, entering into high-value transactions without filing tax returns, unexplained cash credits, or any other reason that leads the tax officer to suspect potential income tax evasion.
A notice under Section 143(1) is an intimation from the Income Tax Department indicating that your Income Tax Return (ITR) is being processed. It may highlight numerical faults or modifications that need to be made. This notice is typically sent via email and is not an inspection or order. It is simply a notification that your return is being processed.
If you receive a notice under Section 139(9) for a defective income tax return, it means that the Income Tax Department has identified contradictions, faults, or misplaced information in your ITR. You must rectify the flaws within 15 days. If the flaws are not rectified, your return may be considered invalid.
A notice under Section 142(1) is an inquiry notice before assessment. It is issued when the Income Tax Department requires additional details or documents from the taxpayer to complete the assessment process. This notice may be sent to obtain clarification on discrepancies in the tax return or to request specific documents or information.
If you receive a notice under Section 143(2) for scrutiny assessment, it means that the Assessing Officer wants to confirm that you have not underreported your income, claimed undue deductions, or underpaid tax. You may be required to appear before the Assessing Officer, provide written explanations, or produce evidence to validate your income, profits, gains, or losses.
A notice under Section 156 is a demand notice issued by the Income Tax Department when you owe any tax, interest, penalty, or other sum. The notice will specify the outstanding amount that you must deposit within 30 days or by the date mentioned in the notice.
A notice under Section 148 is issued when the Assessing Officer believes that some income has not been reported in the return and wants to reopen the case for reassessment. The Assessing Officer must have a valid reason for reopening the case and must record the purpose of issuing the notice.
A notice under Section 245 is an intimation to set off a demand and refund. It is issued when the Income Tax Department owes you a refund from a previous assessment year, but you also owe tax for the current year. In this case, the Assessing Officer can offset the refund against the outstanding tax demand.
IndiaFilings' experts are available to assist you in responding to an income tax notice. They can help you better understand the notice, determine the appropriate course of action, and guide you through the process of providing the required information or documentation to the Income Tax Department.