A Tax Notice is an official communication from the Income Tax Department or other tax authorities sent to a taxpayer regarding discrepancies, queries, or demands related to their tax filings or payments.
| Notice Type | Purpose |
|---|---|
| Section 139(9) | Defective Income Tax Return (missing info) |
| Section 142(1) | Notice for information or documents |
| Section 143(1) | Intimation of refund or demand after processing return |
| Section 143(2) | Scrutiny notice asking for detailed info |
| Section 148 | Notice for reassessment of income |
| Section 156 | Demand notice for unpaid taxes |
| Section 245 | Notice for adjustment of refund against outstanding demand |
Read the Notice Carefully
Check the reason, assessment year, and due date
Gather Documents & Information
Tax returns, Form 16/16A, bank statements, invoices, etc.
Consult a Tax Professional
Get expert advice if needed to understand complexities
Reply or Submit Required Documents Online
Use the Income Tax e-Filing portal to respond or submit explanations
Keep Copies of All Correspondence
Pay Demand (If Applicable)
To avoid penalties, pay taxes if you agree with the demand or file an appeal otherwise
Do not ignore a tax notice; late response can attract penalties or legal action.
Verify if the notice is genuine via the official e-filing portal.
Maintain proper records and documentation to handle queries smoothly.
Use Registered Post or Acknowledgment Receipts if replying offline.
| Step | Duration |
|---|---|
| Notice Receipt | Immediate |
| Response Time | Usually 30 days (can vary) |
| Further Communication | Based on case complexity |
