First: check the notice is genuine
Fake income tax emails and SMS messages are common. Before you reply or pay anything, check the notice's Document Identification Number (DIN) with the Authenticate notice/order issued by ITD service on incometax.gov.in, or log in and look under Pending Actions → e-Proceedings. If it isn't there, treat it with suspicion.
Then note three things: the section it was issued under, the assessment year, and the response date.
Income tax notice types at a glance
| Section | What it means | Time to respond |
|---|---|---|
| 143(1) | Intimation after your return is processed: confirms it, or shows a refund, demand or adjustment. | Respond only if you disagree; proposed adjustments under 143(1)(a) give 30 days |
| 139(9) | Defective return: something is missing or inconsistent (wrong form, unpaid tax, missing schedule). | 15 days, or the return can be treated as invalid |
| 245 | The department plans to adjust your refund against an older outstanding demand. | Usually 30 days to agree or disagree |
| 133(6) | Request for information, often about high-value transactions in your AIS. | Date stated in the notice |
| 142(1) | Inquiry asking for documents or explanations, or asking you to file a return. | Date stated in the notice |
| 143(2) | Scrutiny: your return has been picked for detailed assessment. | Date stated in the notice; get professional help |
| 148A / 148 | Reassessment: the department believes income escaped tax. 148A is the show-cause stage. | Date stated in the notice; often short |
Always go by the date printed on your notice. Response windows for 142(1), 143(2) and 148A are set notice by notice, and some are as short as a week.
Reassessment time limits
For notices issued since 1 September 2024, reassessment is generally possible within 3 years and 3 months from the end of the assessment year, extended to 5 years and 3 months where the income that escaped tax is ₹50 lakh or more.
How to reply online
- Log in to incometax.gov.in and open Pending Actions → e-Proceedings.
- Open the notice and read exactly what is being asked; reply to each point separately.
- Prepare supporting documents as PDFs: bank statements, Form 16, AIS extracts, purchase deeds, invoices.
- Choose Submit Response, attach the documents and submit before the deadline.
- Download the acknowledgement and keep it with the notice.
For a 143(1) adjustment you disagree with after it is final, the fix is usually a rectification request under section 154 or a revised return, not a reply. For a 139(9) notice, you file a corrected return in response.
If you ignore a notice
- The officer can make a best-judgment assessment under section 144 using whatever data they have.
- A penalty of ₹10,000 per default can apply under section 272A.
- An unanswered 139(9) notice can make your return invalid, which brings late fees and lost refunds.
Notices under the new Income-tax Act
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026, with new section numbers. Notices for AY 2026-27 and earlier years are still governed by the 1961 Act under the new Act's savings clause, so the sections above remain the ones you will see on most notices issued in 2026 and 2027.
Got a notice? Send us a photo or PDF on WhatsApp. We'll tell you what it means and what it takes to close it. Notice replies start at ₹7,500, and if the notice is about a return you haven't filed yet, see how to file a belated return.