Income Tax Notice in India: Types, What to Do, How to Respond Online and What Not to Do
Received an income tax notice? Learn the common types such as 139(9), 143(1), 142(1) and 148, how to verify it is genuine, respond on the portal, deadlines and mistakes to avoid.
Getting an income tax notice is stressful, but most notices are routine: a mismatch to explain, a defect to fix or a simple intimation of your return's processing. The worst responses are panicking or ignoring it. This guide explains the common types of notices, how to check that they are genuine and how to respond calmly.
First, verify it is genuine
- Genuine notices are issued through the e-filing portal and sent to your registered email and mobile. Log in to the portal and check "Pending actions" under e-proceedings or worklist.
- Each notice has a document identification number (DIN), which you can verify on the Income Tax Department website.
- The department does not ask for your passwords, PINs or OTPs, and does not demand payments to a personal account. Fake emails demand urgent payment or ask you to click links. Do not respond, and report phishing to the department. See our cyber safety basics.
Common types of notices
| Notice | Meaning |
|---|---|
| Section 143(1) intimation | Not a demand notice. It tells you the result of processing your return, with differences from your computation. It may show a refund or a small demand. |
| Section 139(9) defective return | The return has errors or missing information. You get 15 days to fix it, or it may be treated as invalid. |
| Section 142(1) | Asks for information or documents, or for a return that you did not file. |
| Section 143(2) scrutiny | Your return has been selected for detailed examination. You must submit explanations and documents. |
| Section 148 and 148A | Concerns income that may have escaped assessment. The department must follow a specified procedure and give you a chance to respond. |
| Section 245 | Intention to adjust a refund against an earlier demand. |
| Demand notice under 156 | Asks you to pay a computed tax amount. |
Step-by-step response
- Read the notice fully: section, assessment year, the issue, the deadline and the mode of response.
- Note the due date and set reminders. Responding late can lead to penalties or ex-parte orders.
- Compare with your records: Form 16, Form 26AS, AIS, bank statements, capital gains reports and your filed return.
- Identify the cause: a missing TDS credit, a mismatch in income reported by banks or employers, a wrong deduction, or an unreported transaction.
- Prepare a clear, factual reply with supporting documents. Keep it short and consistent with the records.
- Respond on the portal through the e-proceedings section, upload documents, and keep the acknowledgement.
- If you agree with a demand, pay online using the challan and update the status. If you disagree, state the reasons and, where needed, file for rectification or an appeal within the time limit.
Common reasons for notices
- Income shown in AIS but missing from the return, such as savings interest, dividend income, or capital gains.
- TDS claimed that does not match the deductor's filing.
- Large cash deposits or high-value transactions that are not consistent with reported income.
- Deductions or HRA claimed without proof. See deductions.
- Late or defective returns.
When to involve a professional
For routine 143(1) intimations or simple mismatches, you can often respond yourself. For scrutiny, reopening under section 148, large demands or foreign assets, hire a chartered accountant or tax lawyer. They can represent you on the portal.
What not to do
- Ignore the notice or let the deadline pass.
- Submit false documents or explanations.
- Pay a demand without checking if it is correct.
- Share portal credentials with agents you do not trust.
- Delete emails or records.
Prevent notices
- Compare Form 16, 26AS and AIS before filing. Learn how to file your return correctly.
- Report all income, including interest and capital gains.
- Keep proof for every claim, and file on time.
- Keep your email and phone updated on the portal.
Time limits, procedures and sections are updated by law. Check the Income Tax Department website or consult a professional for your case.
A sample structure for your reply
Keep your response simple: reference the notice number, date and section; state in one paragraph what the notice says; give your explanation in plain facts with figures; list the documents attached, such as Form 26AS pages, bank statements and certificates; and end by requesting that the matter be closed or the demand be corrected. Use a polite, factual tone, avoid unrelated arguments, and make sure the numbers in your explanation match your filed return. Keep a copy of the submission acknowledgement, and follow up on the portal until the status changes to closed.
Frequently asked questions
Is every income tax notice a penalty?
No. Many are routine intimations or requests to fix small errors.
How do I check if a notice is genuine?
Log in to the e-filing portal and check pending actions, and verify the DIN on the official website.
What if I miss the reply deadline?
You may face penalties or an adverse order. Respond on time, or request an extension if allowed.
What is a 143(1) intimation?
An outcome of processing your return, showing any difference and refund or demand.
Do I need a CA to reply?
Not always. Simple mismatches can be handled yourself, but scrutiny or large demands need professional help.
Can the department ask for my OTP?
No. Never share passwords or OTPs.
Last reviewed 8 November 2026. Rates, limits and rules change, so confirm figures with the official source before you act.
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Information on AMTools is for general guidance and is not professional financial, tax, legal or medical advice. Rules, rates and limits change, so check the latest official source before acting.