Receiving a notice from the Income Tax Department can trigger anxiety for many taxpayers—but the good news is, not every notice is a penalty or a problem. In many cases, it’s a routine request for information, clarification, or verification.

Let’s break down the different types of income tax notices, what they mean, and the best way to respond—calmly, accurately, and with professional help if needed.

Common Types of Income Tax Notices in India

Notice u/s 139(9) – Defective Return

Issued when your filed ITR is considered defective (due to missing information, incorrect form, etc.). You’re usually given 15 days to correct and re-file.

Notice u/s 143(1) – Intimation

A routine summary assessment notice. It may inform you of tax calculations, refunds, or minor mismatches. Review it carefully and respond if any adjustment is needed.

Notice u/s 143(2) – Scrutiny Assessment

This means your return has been selected for detailed scrutiny. You may be asked to provide supporting documents, such as investment proofs, income details, etc.

Notice u/s 148 – Income Escaped Assessment

Issued when the ITD believes you have not disclosed certain income. You’ll be asked to file or revise your return and provide an explanation.

Notice u/s 245 – Adjustment of Refund

This occurs when a refund due is proposed to be adjusted against past tax dues. You can agree or raise an objection within the stipulated period.

Notice u/s 156 – Demand Notice

A demand for additional tax, interest, or penalty. This should be paid within 30 days, or contested with valid grounds.

Steps to Take If You Receive an Income Tax Notice

• Don’t Panic – Most notices are informational or easily resolvable.
• Read Carefully – Check the section number, reason, and response deadline.
• Check Form 26AS & AIS – Match your filed return with reported income and TDS details.
• Keep Records Handy – Bank statements, salary slips, investment proofs, PAN/Aadhaar, etc.
• Consult a Tax Expert – A Chartered Accountant or tax consultant can help draft accurate replies and avoid penalties.
• Respond on Time – Use the Income Tax e-filing portal to submit a timely and proper response.
• Retain Acknowledgements – Always keep proof of submission and correspondence.

Pro Tip from Aplite Advisors

“Timely response and professional representation can help you avoid penalties and resolve issues efficiently. Always double-check your ITR before filing to reduce errors.”
— Gittesh Rattan, CEO, Aplite Advisors

Get Expert Help Today

Received a notice from the Income Tax Department? Let our experts decode it for you—free initial review, zero panic.

Aplite Advisors – Chartered Accountants & Tax Experts
Phone: +91-9015036021
Website: www.apliteadvisors.com

Conclusion

Income tax notices aren’t always bad news—but they do require timely attention and professional clarity. With the right approach and expert help, you can navigate any tax query smoothly.

Aplite Advisors is here to simplify your tax journey—so you can focus on growth, not paperwork.

FAQs About Income Tax Notices