Income Tax Notice Handling
Review and respond to income tax notices, intimations and assessment proceedings.
What's covered
- An income tax notice is a formal communication from the Income Tax Department asking you to clarify, correct or substantiate something in your return — it may be a routine intimation, a request for information, or the start of a scrutiny; how you read and respond to it matters far more than the fact that one has arrived.
- Notices come under different sections for different purposes: §139(9) is issued where a return is treated as defective, §142(1) calls for information or a return before assessment, §143(1) is the intimation after a return is processed, §143(2) opens a scrutiny assessment, §144 is a best-judgment assessment where you do not respond, §148 reopens an assessment for income that has escaped tax, §156 is a notice of demand, and §245 proposes adjusting a refund against an outstanding demand.
- Most notices are answered through the e-Proceedings facility on the income-tax portal, where the response and supporting documents are filed online within the deadline stated in the notice; missing that deadline can convert a manageable query into an adverse order, additional tax or penalty.
- Before responding it is essential to confirm the notice is genuine — every authentic notice carries a Document Identification Number (DIN) and can be checked using the Authenticate Notice/Order facility on the portal — so that you neither ignore a real notice nor act on a fraudulent one.
How we work
- 01
Authenticate and read the notice
We verify the notice is genuine using the Authenticate Notice/Order facility on the income-tax portal and its Document Identification Number, then identify the section it is issued under — for example §143(1), §143(2) or §148 — and the exact information or action it asks for.
- 02
Assess the issue and prepare the response
We reconcile the point raised against your return, Form 26AS and the Annual Information Statement, gather the documents that support your position, and draft a clear, evidence-backed reply addressed to the specific query in the notice.
- 03
File the response through e-Proceedings
We submit the response and attachments through the e-Proceedings facility within the deadline stated in the notice and track the proceeding to its conclusion, attending to any follow-up query so the matter is closed without an adverse order.
Documents required
- A copy of the notice received, with its section and Document Identification Number
- The income tax return and computation for the year in question
- Form 26AS and the Annual Information Statement (AIS)
- Proof for the income, deductions or transactions the notice questions
- Bank statements and any correspondence relevant to the issue
- Income-tax portal login to access and respond via e-Proceedings
Applicable laws & forms
- §139(9) — return treated as defective; the defect must be corrected within the time allowed
- §142(1) — inquiry before assessment, calling for a return or information
- §143(1) — intimation after a return is processed; §143(2) — notice opening a scrutiny assessment
- §144 — best-judgment assessment where the taxpayer fails to respond
- §148 — notice for income escaping assessment (reopening)
- §156 — notice of demand; §245 — adjustment of a refund against an outstanding demand
Frequently asked questions
Government fees
- Statutory / government fee (indicative)
- ₹0
Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.