Most income tax notices are routine: the department has processed a return, noticed a mismatch, or wants information. They become a problem when the deadline passes without a response. Every genuine notice carries a Document Identification Number (DIN), and you can confirm it is authentic on the income tax e-filing portal using its authenticate notice option.
Which law applies
The Income-tax Act, 2025 replaced the Income-tax Act, 1961 from 1 April 2026. Proceedings for earlier years generally continue under the 1961 Act, so notices for those years still cite the familiar section numbers below. Notices for later tax years cite sections of the new Act. The notice itself states which Act and section it is issued under.
Common notices under the 1961 Act
| Section | What it means | What to do |
|---|---|---|
| 143(1) | Intimation after your return is processed, showing any refund, demand or adjustment | Compare with your return. Respond to proposed adjustments on the portal, or file a rectification under section 154 for errors |
| 139(9) | Return treated as defective | Correct and refile, usually within 15 days |
| 133(6) | Request for information, often about high-value transactions reported to the department | Provide the information and documents by the date given |
| 142(1) | Inquiry before assessment, or a direction to file a return or documents | File what is asked within the time allowed |
| 143(2) | Return selected for scrutiny assessment | Respond through e-proceedings with full documentation |
| 148A and 148 | Proposal to reopen an earlier year, followed by a reassessment notice | Reply to the 148A show cause with facts and evidence; file the return if a 148 notice follows |
| 156 | Notice of demand after an assessment | Pay, or appeal and seek a stay of demand |
| 245 | Proposal to adjust a refund against an outstanding demand | Agree or disagree on the portal with reasons |
| 250 | Hearing in an appeal before the Commissioner (Appeals) | File written submissions on the portal by the hearing date |
How to respond
- Authenticate the notice using its DIN on the e-filing portal.
- Note the deadline and the specific issue raised.
- Reconcile your return with Form 26AS, the Annual Information Statement (AIS) and your books.
- Reply on the portal with documents, point by point. Keep the acknowledgement.
- Seek an adjournment in writing before the deadline if you need more time.
Intimations and information requests can often be handled quickly. Scrutiny, reassessment and appeals involve legal positions and time limits, and are best handled with professional support from the start.
This guide is general information and is not professional advice. Apply it to your facts with a qualified adviser.