Expert Tax Guide

Income Tax Notice:
Meaning, Types, Reasons,
PDF Download & How to Respond

Received an income tax notice? Don't panic. This comprehensive guide explains every type of notice, why you received it, and exactly what to do next — with step-by-step portal instructions.

Updated: May 2026
10 min read
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Complete Reference

Types of Income Tax Notices

The Income Tax Department issues notices under different sections. Understanding the type of notice is the first step to responding correctly.

Section 139(9)

Defective return notice issued when your filed ITR has errors or missing information.

Sec. 139(9)

Section 143(1)

Intimation notice confirming successful processing. May contain tax demand or refund.

Sec. 143(1)

Section 143(2)

Scrutiny notice for detailed examination of your return by an Assessing Officer.

Sec. 143(2)

Section 148

Reassessment notice when the department believes income has escaped taxation.

Sec. 148

Section 156

Demand notice asking you to pay outstanding tax, interest or penalty within 30 days.

Sec. 156

Section 245

Notice to adjust your pending refund against outstanding tax demand from earlier years.

Sec. 245

Section 131

Summons notice requiring your presence or submission of books/documents for enquiry.

Sec. 131

Section 271

Penalty notice for concealment of income or furnishing inaccurate particulars.

Sec. 271
Why You Got It

Income Tax Notice: Reasons for Receiving

Understanding why a notice was issued helps you prepare the right response. Here are the most common reasons the tax department sends notices.

  • 1Mismatch between income reported in ITR and TDS/Form 26AS data
  • 2Non-filing or late filing of income tax return
  • 3High-value cash transactions above prescribed threshold limits
  • 4Unexplained investments or bank deposits not matching declared income
  • 5Claiming excessive deductions without supporting documentation
  • 6Discrepancy in GST turnover vs ITR reported income
  • 7Foreign assets, offshore income or FEMA-related transactions
  • 8Defective or incomplete return — missing schedules or annexures
  • 9Random or mandatory scrutiny selection by the department
  • 10Information received from third parties (banks, registrar, SEBI)
Action Required

What to Do After Receiving an Income Tax Notice?

Follow these steps methodically. Do not ignore a notice — even a 143(1) intimation may require action within a limited time window.

⚠️ Important: Check These First
  • Verify the notice is genuinely from the Income Tax Department (check authentication on the portal)
  • Note the section under which it was issued and the time limit to respond
  • Do not reply to phishing emails pretending to be from the IT Dept.
  • Collect all relevant documents before preparing your response
Reference Document

Income Tax Notice Sample Format

A genuine income tax notice from the department includes the following elements. Use this to verify authenticity.

Notice u/s 143(1)

An authentic income tax notice will always carry: the taxpayer's PAN, name, assessment year, DIN (Document Identification Number), issuing officer details and a digital signature.

PAN Required DIN Verified AY Specified Digitally Signed

Download Sample PDF
Preparation

Required Documents to Respond to an Income Tax Notice

Gather all relevant documents before logging in to the portal. Being prepared reduces back-and-forth and speeds up resolution.

  • ✓Copy of the income tax notice (with DIN)
  • ✓Original ITR filed and ITR-V acknowledgement
  • ✓Form 16 / Form 16A from all employers and deductors
  • ✓Form 26AS and Annual Information Statement (AIS)
  • ✓Bank account statements for the relevant financial year
  • ✓Investment proofs — LIC, PPF, ELSS, 80D etc.
  • ✓Purchase/sale documents for capital assets (property, shares)
Step-by-Step Guide

How to Check and Authenticate Your Notice on the Portal

The Income Tax e-Filing portal allows you to view, download and respond to all notices online. Follow these steps carefully.

Step 1: Log In to the e-Filing Portal

Visit incometax.gov.in and log in using your PAN as User ID with your registered password or Aadhaar OTP.

HomeLoginRegisterHelp
User Login
Enter your PAN as User ID. If you forgot your password, use "Forgot Password" with Aadhaar OTP or Net Banking.

Step 2: Navigate to "e-Proceedings"

After login, go to Pending Actions → e-Proceedings from the top navigation menu to view all pending notices.

Dashboard
e-File
e-Proceedings
View Returns
My Account
e-Proceedings — Pending Actions
Notice TypeAYDue DateAction
143(1) Intimation2025-2630 Jun 26 Respond
All pending notices are listed here with their due dates. Click "Respond" against any notice to begin.

Step 3: Authenticate & Download the Notice

Click "View Notice" to open and authenticate the notice using its Document Identification Number (DIN). Download the PDF for your records.

🔐 How to Verify Notice Authenticity
  • Go to incometaxindiaefiling.gov.in → "Authenticate Notice / Order"
  • Enter the Document Identification Number (DIN) printed on the notice
  • A genuine notice will be verified; a fake notice will show "Not Found"

Step 4: Submit Your Response

Click "Submit Response" from e-Proceedings. Attach supporting documents, write your explanation and submit digitally before the deadline.

Submit Response — Notice u/s 143(1)
Always keep the acknowledgement of your response submission for future reference. Your CA can do this on your behalf via authorised access.
💡 Let a CA Handle It For You
  • For complex notices (scrutiny, 148, 271), it's strongly advisable to engage a CA
  • EasyTaxFix CAs respond within 48 hours and communicate with the department on your behalf
  • Plans start at ₹1,499 for notice handling — far cheaper than a penalty

📋 Table of Contents

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Quick Check

Verify Notice Authenticity

Enter the DIN from your notice to confirm it's genuine before responding.

Verify Now
Simple Process

How to File Your Tax Notice Response With a CA

Let our verified CA handle the complexity. Here's how the process works end-to-end.

01

Upload Your Notice & Documents

Share the notice PDF along with your ITR copy, Form 26AS and any other relevant documents securely via our portal.

02

CA Reviews & Strategises

Your assigned CA analyses the notice type, cross-checks with your ITR data and calls you to discuss the best response strategy.

03

Response Drafted & Approved

The CA drafts a comprehensive, legally sound response. You review and approve before it's submitted to the department.

04

Submitted & Followed Up

Your CA files the response on the IT portal and monitors for any further queries from the department until the matter is closed.

Don't Ignore

Consequences of Ignoring Income Tax Notices

Failing to respond within the specified time can lead to serious financial and legal consequences.

Heavy Penalties

Penalties under Section 271 can be 50%–200% of the tax sought to be evaded. Interest under 234A, 234B & 234C accrues daily.

Best Judgement Assessment

If no response is filed, the Assessing Officer can complete a best judgement assessment under Section 144, often leading to inflated tax demands.

Prosecution Risk

Repeated non-compliance can result in prosecution under Sections 276C or 277 — with potential imprisonment of up to 7 years.

Refund Withheld

The department may hold back your pending income tax refund until the notice is resolved or the outstanding demand is settled.

Travel Restrictions

In serious tax evasion cases, the department can obtain Look-Out Circulars restricting your ability to travel abroad.

Search & Seizure

Non-response to Section 131 summons or repeated evasion can escalate to search and seizure operations at your premises.

FAQ

FAQs on Income Tax Notices

Answers to the most common questions taxpayers ask when they receive a notice.

An income tax notice is an official communication sent by the Income Tax Department to a taxpayer. It may be for information, clarification, demanding additional tax, initiating scrutiny or asking for compliance. Each notice is issued under a specific section of the Income Tax Act, 1961.
Not necessarily. A Section 143(1) intimation is issued on processing of every return — it's routine and often just confirms your filing. A Section 245 notice may actually indicate a refund that's being adjusted. However, notices like 143(2) for scrutiny or 148 for reopening do require serious attention and expert handling.
Response time varies by notice type. Section 143(2) scrutiny notices typically require response within 15-30 days. Section 139(9) defective return notices give you 15 days. Section 156 demand notices require payment within 30 days. Always check the specific deadline mentioned in your notice and never miss it.
If the 143(1) intimation shows no demand and no refund difference, no action is required. But if it shows a tax demand or a discrepancy in refund amount, you must either pay the demand or file a rectification request within the specified period. Ignoring a demand in a 143(1) notice will attract interest and penalties.
Every genuine income tax notice has a Document Identification Number (DIN). You can verify authenticity at the e-Filing portal under "Authenticate Notice/Order" by entering the DIN. Genuine notices will also appear in your e-Filing account under e-Proceedings. Any notice demanding payment to a personal bank account is fraudulent.
A Section 148 notice is issued when the Assessing Officer believes income has escaped assessment — meaning income that was not taxed should have been. This can be issued up to 6 years (or 10 years in certain cases) after the relevant assessment year. It is a serious notice and engaging a CA immediately is strongly recommended.
Yes. A Chartered Accountant is an authorised tax practitioner and can represent you before the Assessing Officer, Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal. They can submit responses, attend hearings and handle all correspondence on your behalf using a valid Power of Attorney.
EasyTaxFix notice handling plans start at ₹1,499 for simple notices (139(9), 143(1)) and go up to ₹4,999 for complex matters like Section 143(2) scrutiny or Section 148 reassessment. All plans include drafting the response, portal submission and 30-90 days of follow-up support. This is significantly cheaper than local CA charges of ₹5,000–₹20,000+.

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