Receiving a notice from the Income Tax Department can feel stressful—but in most cases, it’s not as scary as it sounds.
Sometimes, it’s just a gentle reminder. Other times, it might be about a mismatch in your income details, missed filings, or pending responses. What matters most is how quickly and correctly you respond.
Income tax notices are issued under various sections of the Income Tax Act, 1961. Each notice has a specific reason and purpose, so it’s important to first understand what kind of notice you’ve received.
You can usually find this information in the subject line or body of the notice email or letter.
Here’s a table that breaks it down:
| Notice Type | Section | Why It’s Sent |
|---|---|---|
| Notice for defective return | 139(9) | Your ITR has errors or missing details |
| Inquiry before assessment | 142(1) | Asking for documents or clarifications |
| Scrutiny notice | 143(2) | Detailed examination of your return |
| Intimation of adjustments | 143(1) | System-generated comparison showing mismatch or refund/tax due |
| Show cause for underreporting | 270A | Alleging misreporting or underreporting of income |
| Reassessment notice | 148 | Department believes income has escaped tax |
For instance, if you filed your return but missed declaring some interest income from your bank, you might get an intimation under Section 143(1). It’s not an accusation—just a prompt to check and respond.
Another common example is Section 139(9), where your ITR may be considered “defective” if you didn’t include mandatory schedules or supporting info.
You can usually fix it easily by logging into the Income Tax Portal and filing a revised or corrected return.
If you’re unsure how to verify what the department has against your records, checking your Form 26AS or Annual Information Statement (AIS) is the first step. These documents reflect all the TDS deducted on your PAN and any reported transactions.
Freelancers, in particular, may face notices if they underreport income from multiple clients or forget to adjust for TDS. To know how to handle your return and avoid mistakes, see our post on Can Freelancers Be Taxed? Yes – Here’s How.
And if you’ve never filed your return and just got a reminder, don’t delay. Read our simple guide on How to File Your Own Income Tax Return Without a CA—because responding to a notice is easier when your records are already in place.
Once you’ve identified the notice type and why it was sent, responding is usually a matter of logging into the Income Tax e-filing portal, gathering your documents, and replying within the specified deadline.
Here’s how to respond in most common situations:
| Step | What You Need to Do |
|---|---|
| Log into portal | Go to incometax.gov.in using your PAN and password |
| Go to e-Proceedings / e-Verify | Check if any notices are pending. Select the relevant one. |
| Read notice carefully | Identify the section (e.g., 139(9), 143(1), 148) and the issue |
| Gather documents | Bank statements, Form 16, Form 26AS, AIS, investment proofs, etc. |
| Draft response / file correction | Submit explanation or revised return as needed |
| Submit with supporting docs | Upload all necessary documents or just confirm online if applicable |
For example:
- If it’s a 143(1) intimation showing a mismatch in TDS or deductions, verify Form 26AS/AIS and file a rectification request under Section 154, if needed.
- If it’s a 139(9) defect notice, you may need to revise your ITR and correct missing fields like bank details, income schedules, etc.
- For 142(1) or 143(2) notices (scrutiny/inquiry), attach relevant documents like invoices, bank statements, and submit a detailed response through the portal.
If you’re unable to understand the notice, you can also use the “Help” section on the portal or speak to a tax expert. Ignoring notices can lead to penalties, delayed refunds, or in some cases, even prosecution under Section 276CC for willful non-compliance.
To avoid these issues in the future, keep your ITR clean, match your TDS, and review Form 26AS before filing. If you’re unsure how to do all that, check out our blog on How to Save Tax Legally – Deductions Every Indian Should Know to make your tax record accurate and audit-ready.
FAQs
1. What’s the deadline to respond to an income tax notice?
It’s usually 15–30 days. The deadline will be mentioned in the notice.
2. Will I be fined if I miss responding to a notice?
Yes. Late or no response may result in penalties or even prosecution in some cases.
3. Where can I see my income tax notices?
On the Income Tax Portal, under “e-Proceedings” or “View Notices”.
4. Can I revise my return after getting a notice?
Yes, if allowed by the portal and your case permits. Otherwise, file a rectification request.
5. What documents should I keep ready?
Form 26AS, AIS, bank statements, Form 16, income proofs, and expense receipts.
